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

2401 Tobacco, unmanufactured; tobacco refuse

2401.10 Tobacco, (not stemmed or stripped)

• 2401.10.00 Tobacco, not stemmed or stripped860c/kg less 85% with a maximum of 44%

2401.20 Tobacco; partly or wholly stemmed or stripped

• 2401.20.00 Tobacco, partly or wholly stemmed or stripped15% or 860c/kg less 85%

2401.30 Tobacco refuse

• 2401.30.00 Tobacco refuse77c/kg

2402 Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes

2402.10 Cigars, cheroots and cigarillos; containing tobacco including the weight of every band, wrapper or attachment thereto

• 2402.10.10 Imported from Switzerland110c/kg net
• 2402.10.90 Other110c/kg net

2402.20 Cigarettes; containing tobacco

• 2402.20.10 Imported from Switzerland45%
• 2402.20.90 Other45%

2402.90 Cigars, cigarillos and cheroots; containing tobacco substitutes including the weight of every band, wrapper or attachment thereto

• Cigars, cheroots and cigarillos of tobacco substitutes
• 2402.90.12 Imported from Switzerland45%
• 2402.90.14 Other45%
• Cigarettes of tobacco substitutes
• 2402.90.22 Imported from Switzerland45%
• 2402.90.24 Other45%

2403 Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences

2403.11 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion

• 2403.11.00 Water pipe tobacco specified in Subheading Note 1 to this Chapter45%

2403.19 Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion

• 2403.19.10 Pipe tobacco, in immediate packings of a content of less than 5 kg45%
• 2403.19.20 Other pipe tobacco45%
• 2403.19.30 Cigarette tobacco40%

2403.91 Tobacco; homogenised or reconstituted

• 2403.91.20 Imported from Switzerland15%
• 2403.91.80 Other15%

2403.99 Tobacco; other than homogenised or reconstituted or smoking

• Other
• 2403.99.10 Snuff40%
• 2403.99.20 Tobacco extracts and essencesFree
• 2403.99.30 Other cigarette tobacco substitutes45%
• 2403.99.40 Other pipe tobacco substitutes45%
• 2403.99.90 Other45%

2404 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 Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion

• Containing reconstituted tobacco
• 2404.11.11 Imported from Switzerland, put up for retail sale in the form of sticks15%
• 2404.11.13 Imported from Switzerland, other15%
• 2404.11.15 Other, put up for retail sale in the form of sticks15%
• 2404.11.19 Other15%
• Other
• 2404.11.91 Put up for retail sale in the form of sticks15%
• 2404.11.99 Other15%

2404.12 Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion

• 2404.12.00 Other, containing nicotineFree

2404.19 Products containing tobacco or nicotine substitutes, intended for inhalation without combustion

• Other
• 2404.19.10 Containing nicotine substitutesFree
• 2404.19.20 Other, put up for retail sale in the form of sticks45%
• 2404.19.90 Other45%

2404.91 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application

• 2404.91.00 For oral application20%

2404.92 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application

• 2404.92.00 For transdermal applicationFree

2404.99 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application

• 2404.99.00 OtherFree