Chapter 24 · Section IV

Tobacco, manufactured tobacco substitutes, and nicotine products for non-combustion inhalation or nicotine uptake

This chapter covers raw or manufactured tobacco, manufactured tobacco substitutes, and goods containing tobacco, tobacco substitutes or nicotine that are intended for inhalation without combustion. It also covers other nicotine-containing goods intended for nicotine uptake in the human body.

For example

Raw tobacco leaves
Cigarettes made from tobacco
Manufactured tobacco substitute
A nicotine-containing product intended for inhalation without combustion

Browse the codes below

See the official tariff text

Official tariff text

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

The path to this code

Every code is reached through these choices, one level at a time.

Step 2 of 2

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 24 Tobacco and manufactured tobacco substitutes; produ… 9 of 9 chapters in section IV
Is it raw tobacco or tobacco waste; a cigar, cheroot, cigarillo or cigarette; other manufactured tobacco or a manufactured tobacco substitute; or a product containing tobacco, tobacco substitute or nicotine intended for inhalation without combustion or for nicotine uptake in the human body?

Codes in this chapter

Pick the description that best matches your product.

4 codes below this one

Pay close attention here

Where the rate changes most

In these groups, the exact code you land on decides the duty rate.

10.0–57.6% 2402 20 Cigarettes, containing tobacco 16.6–41.6% 2403 99 Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant, insecticides manufactured from tobacco extracts and essences, and products of 2404) 6.5–16.6% 2404 19 Products containing tobacco or nicotine substitutes, intended for inhalation without combustion (excl. containing nicotine)

Compare the sibling codes

Classification decides the rate here: from 0.0% to 6.2%.

16 PREPARATIONS OF MEAT, OF FISH, OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, OR OF INSECTS 0.0–26.0%
17 SUGARS AND SUGAR CONFECTIONERY 6.2–16.0%
18 COCOA AND COCOA PREPARATIONS 0.0–15.4%
19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS 3.8–12.8%
20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS 0.0–40.0%
21 MISCELLANEOUS EDIBLE PREPARATIONS 0.0–17.3%
22 BEVERAGES, SPIRITS AND VINEGAR 0.0–32.0%
23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER 0.0–9.6%
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 you are here 0.0–74.9%

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 9 codes at this level

Previous code 23

Residues and waste from the food industries; prepared animal fodder

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Tobacco and manufactured tobacco substitutes; products, whether or no…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.