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Section IV
Prepared Foodstuffs; Beverages, Spirits and Vinegar; 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…

Note

1.

In this Section the Term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent by mass.

Chapter 24
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

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 purposes 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.

Additional Notes

1.

For the purpose of subheadings 2402.10 and 2402.90 all rolls of tobacco wrapped in paper or in other substances (excluding tobacco) shall be classified as cigarettes.

2.

For the purpose of subheading 2403.10 "cigarette tobacco" means:

(a)

any tobacco cut into strips less than 1 mm in width;

(b)

any cut tobacco described or offered for sale as tobacco for making into cigarettes;

(c)

a mixture of any cut tobacco with tobacco as defined in paragraph (a) or (b) of this Note.

3.

For the purpose of subheading 2403.10 "pipe tobacco" means:

(a)

any tobacco cut into strips of 1mm in width or more;

(b)

any tobacco described or offered for sale as tobacco for smoking in a pipe;

(c)

a mixture of any tobacco (excluding cigarette tobacco as defined in Note 2) with tobacco as defined in paragraph (a) or (b) of this Note;

(d)

any tobacco as defined in paragraph (a), (b) or (c) of this Note in the form of cake, plug or stick tobacco, but not roll tobacco.

Heading CD Description Unit General EU EFTA SADC
24.03 Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:
2403.1 - Smoking tobacco, whether or not containing tobacco substitutes in any proportions:
2403.11 6 -- Water pipe tobacco specified in Subheading Note 1 to this Chapter kg 45% free 45% free
2403.19 -- Other:
2403.19.10 4 --- Pipe tobacco, in immediate packings of a content of less than 5 kg kg 45% free 45% free
2403.19.20 1 --- Other pipe tobacco kg 45% free 45% free
2403.19.30 9 --- Cigarette tobacco kg 40% free 40% free
2403.9 - Other:
2403.91 -- "Homogenised" or "reconstituted" tobacco:
2403.91.20 7 --- Imported from Switzerland kg 15% free free free
2403.91.80 0 --- Other kg 15% free free free
2403.99 -- Other:
2403.99.10 0 --- Snuff kg 40% free 40% free
2403.99.20 8 --- Tobacco extracts and essences kg free free free free
2403.99.30 5 --- Other cigarette tobacco substitutes kg 45% free 45% free
2403.99.40 2 --- Other pipe tobacco substitutes kg 45% free 45% free
2403.99.90 9 --- Other kg 45% free 45% free

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