Customs Tariff 

CHAPTER 24

Heading No. 

Sub-heading No. 

Description of article 

Unit

Rate of duty 

 

 

 

 

Standard 

Preferential Areas 

(1) 

(2) 

(3) 

(4) 

(5) 

(6) 

2401

 

Unmanufactured tobacco; tobacco refuse

 

 

 

2401 10

 

- Tobacco, not stemmed  or stripped :

     
  2401 10 10 --- Flue cured Virginia tobacco Kg.

30% 

... 

  2401 10 20 --- Sun cured country (natu) tobacco Kg.

30% 

... 

  2401 10 30 --- Sun cured virginia tobacco Kg.

30% 

... 

  2401 10 40 --- Burley tobacco Kg.

30% 

... 

  2401 10 50 --- Tobacco for manufacture of biris, not stemmed Kg.

30% 

... 

  2401 10 60 --- Tobacco for manufacture of chewing tobacco Kg.

30% 

... 

  2401 10 70 ---Tobacco for manufacture of cigar and cheroot Kg.

30% 

... 

  2401 10 80 --- Tobacco for manufacture of hookah tobacco Kg.

30% 

... 

  2401 10 90 --- Other Kg.

30% 

... 

2401 20

 

- Tobacco, partly or wholly stemmed/stripped :

     
  2401 20 10 --- Flue cured Virginia tobacco Kg.

30% 

... 

  2401 20 20 --- Sun cured country (natu) tobaco Kg.

30% 

... 

  2401 20 30 --- Sun cured Virginia tobacco Kg.

30% 

... 

  2401 20 40 --- Burely tobacco Kg.

30% 

... 

  2401 20 50 --- Tobacco for manufacture of biris Kg.

30% 

... 

  2401 20 60 --- Tobacco for manufacture of chewing tobacco Kg.

30% 

... 

  2401 20 70 --- Tobacco for manufacture of cigar and cheroot Kg.

30% 

... 

  2401 20 80 --- Tobacco for manufacture of hookah tobacco Kg.

30% 

... 

  2401 20 90 --- Other Kg.

30% 

... 

 

2401 30 00 

- Tobacco refuse 

Kg.

30% 

... 

2402

 

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

 

 

 

2402 10

 

- Cigars, cheroots and cigarillos, containing tobacco :

     
  2402 10 10 --- Cigar and cheroots Tu

30% 

... 

  2402 10 20 --- Cigarillos Tu

30% 

... 

2402 20

 

- Cigarettes containing tobacco :

     
  2402 20 10 --- Other than filter cigarettes, of length not exceeding 60 millimetres Tu

30% 

... 

  2402 20 20 --- Other than filter cigarettes, of length exceeding 60 millimetres but not exceeding 70 millimetres Tu

30% 

... 

  2402 20 30 --- Filter 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 70 millimetres Tu

30% 

... 

  2402 20 40 --- Filter 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 Tu

30% 

... 

  2402 20 50 --- Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres Tu

30% 

... 

  2402 20 90 --- Other Tu

30% 

... 

2402 90

 

- Other :

     
  2402 90 10 --- Cigarettes of tobacco substitutes Tu

30% 

... 

  2402 90 20 --- Cigarillos of tobacco substitutes Tu

30% 

... 

  2402 90 90 --- Other Tu

30% 

... 

2403

 

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 :

     
  2403 10 10 --- Hookah or gudaku tobacco Kg.

30% 

... 

  2403 10 20 --- Smoking mixtures for pipes and cigarettes Kg.

30% 

... 

    --- Biris :      

 

2403 10 31

---- Other than paper rolled biris, manufactured without the aid of machine

Tu

30% 

... 

  2403 10 39 ---- Other Tu

30% 

... 

  2403 10 90 --- Other Kg.

30% 

... 

    - Other:      

 

2403 91 00 

-- "Homogenised" or "reconstituted" tobacco 

Kg.

30% 

... 

2403 99

 

- Other :

     
  2403 99 10 --- Chewing tobacco Kg.

30% 

... 

  2403 99 20 --- Preparations containing chewing tobacco Kg.

30% 

... 

  2403 99 30 --- Jarda scented tobacco Kg.

30% 

... 

  2403 99 40 --- Snuff Kg.

30% 

... 

  2403 99 50 --- Preparations containing snuff Kg.

30% 

... 

  2403 99 60 --- Tobacco extracts and essence Kg.

30% 

... 

  2403 99 70 --- Cut-tobacco Kg.

30% 

... 

  2403 99 90 --- Other Kg.

30% 

... 

For any changes after 1-Jan-2007, please click Fourth Schedule of Finance Bill 2006