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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

NOTE :

In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 24

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intendedfor the intake of nicotine into the human body

Notes:

1. This Chapter does not cover medicinal cigarettes (Chapter 30);

2. Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.

3. For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.

SUB-HEADING Note:

For the purpossses of sub-heading 2403 11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco free products intended for smoking in a water pipe are excluded from this sub-heading.

SUPPLEMENTRY NOTES :

For the purposes of this Chapter:

(1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine - rolled cigarettes.

(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku"

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
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 or stripped :      
2401 20 10 --- Flue cured virginia tobacco kg. 30% -
2401 20 20 --- Sun cured country (natu) tobacco kg. 30% -
2401 20 30 --- Sun cured virginia tobacco kg. 30% -
2401 20 40 --- Burley 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 60% -
2402 10 20 --- Cigarillos Tu 60% -
2402 20 - Cigarettes, containing tobacco :      
2402 20 10 --- Other than filter cigarettes, of length not exceeding 65 millimetres Tu 30% -
2402 20 20 --- Other than filter cigarettes, of length exceeding 65 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 65 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 65 millimetres but not exceeding 70 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 70 millimetres but not exceeding 75 millimetres Tu 30% -
2402 20 60 Omitted      
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      
  - Smoking tobacco, whether or not containing tobacco substitutes in any proportion :      
2403 11 -- Water pipe tobacco specified in Sub-heading Note to this Chapter:      
2403 11 10 --- Hookah or gudaku tobacco kg. 30% -
2403 11 90 --- Other kg. 30% -
2403 19 -- Other:      
2403 19 10 --- Smoking mixtures for pipes and cigarettes kg. 30% -
  --- Biris:      
2403 19 21 ---- Other than paper rolled biris, manufactured without the aid of machine Tu 30% -
2403 19 29 ---- Other Tu 30% -
2403 19 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% -
2404 PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY      
  - Products intended for inhalation without combustion:      
2404 11 00 -- Containing tobacco or reconstituted tobacco kg. 30%  
2404 12 00 -- Other, containing nicotine kg. 30%  
2404 19 00 -- Other kg. 30%  
  - Other:      
2404 91 00 -- For oral application kg. 30%  
2404 92 00 -- For transdermal application kg. 30%  
2404 99 00 -- Other kg. 30%