Code 2402 90 · Heading 2402

Cigars, cheroots, cigarillos and cigarettes made exclusively of tobacco substitute

This covers cigars, cheroots, cigarillos and cigarettes made exclusively of tobacco substitute. They must not contain tobacco.

For example

A cigar made exclusively of tobacco substitute
A cigarette made exclusively of tobacco substitute
A cigarillo made exclusively of tobacco substitute

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See the official tariff text

Official tariff text

Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes

The path to this code

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

Step 4 of 4

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?
✓
Step 3 · Heading 2402 Cigars, cheroots, cigarillos and cigarettes of toba… 2 of 4 headings under chapter 24
Is it a cigar, cheroot or cigarillo with tobacco, a cigarette with tobacco, or a cigar, cheroot, cigarillo or cigarette made exclusively of tobacco substitute?
✓
Step 4 · Subheading 2402 90 Cigars, cheroots, cigarillos and cigarettes consist… 3 of 3 subheadings under heading 2402
Is the product made exclusively of tobacco substitute, rather than containing tobacco?

Full 8-digit codes

Pick the description that best matches your product.

1 code below this one

2402 90 00 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes 57.6% Save

Compare the sibling codes

Classification decides the rate here: from 10.0% to 57.6%.

2402 10 Cigars, cheroots and cigarillos containing tobacco 26.0%
2402 20 Cigarettes, containing tobacco 10.0–57.6%
2402 90 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes you are here 57.6%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

24.02.9000

Other

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

2402 90 00 00

Other

Ordinary duty

50.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

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

See all 3 codes at this level

Previous code 2402 20

Cigarettes, containing tobacco

you are here 2402 90

Cigars, cheroots, cigarillos and cigarettes consisting wholly of toba…

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.