Chapter 24 : T2024—Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
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Notes.
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
Subheading Note.
1. For the purpose of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Customs Tariff Schedule
| Tariff Item | SS | Description of Goods | Unit of Meas. | MFN Tariff | Applicable Preferential Tariffs |
|---|---|---|---|---|---|
| Tariff Item | SS | Description of Goods | Unit of Meas. | MFN Tariff | Applicable Preferential Tariffs |
| 24.01 | Unmanufactured tobacco; tobacco refuse. | ||||
| 2401.10 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped | ||||
| 2401.10.10 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigars | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2401.10.91 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish type | KGM | 2.5% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2401.10.99 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Other | KGM | 5.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 5%, CPTPT 2% |
| 2401.20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped | ||||
| 2401.20.10 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Wrapper tobacco for use in the manufacture of cigars | KGM | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% |
| 2401.20.90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other | KGM | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% | |
| 2401.20.90 | 20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-cured | KGM | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% |
| 2401.20.90 | 90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Other: - Other | KGM | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% |
| 2401.30.00 | 00 | Unmanufactured tobacco; tobacco refuse. - Tobacco refuse | KGM | 6.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 5%, CPTPT 2% |
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | ||||
| 2402.10.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco | MIL | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% | |
| 2402.10.00 | 10 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Hand-rolled cigars | MIL | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% |
| 2402.10.00 | 90 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Other | MIL | 8% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 2.5% |
| 2402.20.00 | 00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco | MIL | 12.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4.5% |
| 2402.90.00 | 00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Other | KGM | 6.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 5%, CPTPT 2% |
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. | ||||
| 2403.11.00 | 00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Water pipe tobacco specified in Subheading Note 1 to this Chapter | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.19.00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other | NMB | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 2403.19.00 | 21 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Packaged | NMB | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.19.00 | 22 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Not packaged | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.19.00 | 91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Packaged | NMB | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.19.00 | 92 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Not packaged | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco | ||||
| 2403.91.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco | KGM | 5% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 2403.91.10 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Packaged | NMB | 5% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.91.10 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Not packaged | KGM | 5% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.91.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders | KGM | 10% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3.5% | |
| 2403.91.20 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Packaged | NMB | 10% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3.5% |
| 2403.91.20 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Not packaged | KGM | 10% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3.5% |
| 2403.91.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other | KGM | 13% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4.5% | |
| 2403.91.90 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Packaged | NMB | 13% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4.5% |
| 2403.91.90 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Not packaged | KGM | 13% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4.5% |
| 2403.99 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other | ||||
| 2403.99.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 2403.99.10 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Packaged | NMB | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.99.10 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Not packaged | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2403.99.20 | 00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Manufactured tobacco substitutes not containing tobacco | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT: Free CPTPT 3% |
| 2403.99.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other | NMB | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3% | |
| 2403.99.90 | 10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - Packaged | NMB | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3% |
| 2403.99.90 | 20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Not packaged | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3% |
| 24.04 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. | ||||
| 2404.11.00 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3% |
| 2404.11.10 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco - Containing homogenized or reconstituted tobacco | KGM | 13% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4.5%/kg |
| 2404.11.90 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco - Other tobacco | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 3%/kg |
| 2404.12.00 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other, containing nicotine | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2404.19.00 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2404.91.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 2404.91.00 | 10 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application - Chewing gum, containing 2 mg or more of nicotine | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2404.91.00 | 90 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2404.92.00 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For transdermal application | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 2404.99.00 | 00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
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