Chapter-24 Tabacco And Manufactured Tabacco Substitutes

Tariff Item Description of goodsUnitStandard Rate of duty
2401UNMANUFACTURED  TOBACCO; TOBACCO  REFUSE
240110Tobacco, not stemmed or stripped :
24011010Flue cured virginia tobaccokg.30%
24011020Sun cured country (natu) tobaccokg.30%
24011030Sun cured virginia tobaccokg.30%
24011040Burley tobaccokg.30%
24011050Tobacco for manufacture of biris, not stemmedkg.30%
24011060Tobacco for manufacture of chewing tobaccokg.30%
24011070Tobacco for manufacture of cigar and cherootkg.30%
24011080Tobacco for manufacture of hookah tobaccokg.30%
24011090Otherkg.30%
240120Tobacco, partly or wholly stemmed or stripped :
24012010Flue cured virginia tobaccokg.30%
24012020Sun cured country (natu) tobaccokg.30%
24012030Sun cured virginia tobaccokg.30%
24012040Burley tobaccokg.30%
24012050Tobacco for manufacture of biriskg.30%
24012060Tobacco for manufacture of chewing tobaccokg.
30%
24012070Tobacco for manufacture of cigar and cherootkg.
30%
24012080
Tobacco for manufacture of
kg.30%
24012090hookah tobacco Otherkg.30%
24013000Tobacco refusekg.30%

Tariff Item Description of goodsUnitStandard Rate of duty
2402CIGARS, CHEROOTS, CIGARILLOS  AND
CIGARETTES, OF  TOBACCO  OR  OF  TOBACCO SUBSTITUTES
240210Cigars, cheroots and cigarillos, containing tobacco :
24021010Cigar and cherootsTu60%
24021020CigarillosTu60%
240220Cigarettes, containing tobacco :
24022010Other than filter cigarettes, of length not exceeding 65 millimetresTu30%
24022020Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetresTu
30%
24022030Filter cigarettes of length (including the length of the filter, the length of filter
being 11 millimetres or its actual length, whichever is more) not exceeding
65 millimetres
Tu30%
24022040Filter cigarettes of length (including the length of the filter, the length of
filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding
70 millimetres
Tu30%
24022050Filter cigarettes of length (including the length
of the filter, the length of filter
being 11 millimetres or its actual length, whichever is more) exceeding
70 millimetres but not exceeding 75 millimetres
Tu30%
24022060Omitted  
24022090OtherTu30%
240290Other :
24029010Cigarettes of tobacco substitutesTu30%
24029020Cigarillos of tobacco substitutesTu30%
24029090OtherTu30%

Tariff Item Description of goodsUnitStandard Rate of duty
2403
OTHER  MANUFACTURED  TOBACCO  AND
MANUFACTURED  TOBACCO  SUBSTITUTES; “HOMOGENISED”  OR   “RECONSTITUTED”
TOBACCO; TOBACCO  EXTRACTS  AND  ESSENCES
Smoking tobacco, whether or not containing tobacco substitutes in any proportion :
240311Water pipe tobacco specified in Sub-heading Note to this Chapter: 
24031110Hookah or gudaku tobaccokg.30%
24031190Otherkg.30%
240319Other:
24031910Smoking mixtures for pipes and cigaretteskg.30%
Biris:
24031921Other than paper rolled biris, manufactured without the aid of machineTu30%
24031929 OtherTu30%
24031990Otherkg.30%
24039100Other :
“Homogenised” or “reconstituted” tobacco
kg.30%
240399Other :
24039910Chewing tobaccokg.30%
24039920Preparations containing chewing tobaccokg.30%
24039930Jarda scented tobaccokg.30%
24039940Snuffkg.30%
24039950Preparations containing snuffkg.30%
24039960Tobacco extracts and essencekg.30%
24039970Cut-tobaccokg.30%
24039990Otherkg.30%