Chapter 24

Unmanufactured Tobacco and Refuse

HS code 2401 is for unmanufactured tobacco, including whole leaves, stripped leaves, and tobacco refuse not yet prepared for retail sale.

Cigars, Cigarillos, and Tobacco Cigarettes

HS code 2402 covers finished cigars, cheroots, and cigarettes made from tobacco or tobacco substitutes, often subject to high excise duties and health labelling

Manufactured Tobacco and Tobacco Substitutes

HS code 2403 covers manufactured tobacco products including pipe tobacco, chewing tobacco, snuff, and tobacco extracts, excluding cigarettes and cigars.

Vapes and Nicotine Inhalation Products

HS code 2404 covers non-combustible nicotine delivery products like vapes and heated tobacco, alongside nicotine-containing gels or patches for human intake.