Heading No. 

Sub-heading No. 

Description of article 

Rate of duty 

Standard 

Preferential Areas 

(1) 

(2) 

(3) 

(4) 

(5) 

24.01

Unmanufactured tobacco; tobacco refuse

2401.10 

- Tobacco, not stemmed, stripped 

30% 

... 

2401.20 

- Tobacco, partly or wholly stemmed/stripped 

30% 

... 

2401.30 

- Tobacco refuse 

30% 

... 

24.02

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

2402.10 

- Cigars, cheroots and cigarillos, containing tobacco 

30% 

... 

2402.20 

- Cigarettes containing tobacco 

30% 

... 

2402.90 

- Other 

30% 

... 

24.03

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences

2403.10 

- Smoking tobacco, whether or not containing tobacco substitutes in any proportion 

30% 

... 

- Other:

2403.91 

-- "Homogenised" or "reconstituted" tobacco 

30% 

... 

2403.99 

-- Other 

30% 

...