Tobacco and manufactured tobacco substitutes
24
Tobacco and manufactured tobacco substitutes
Common items in this chapter
- —Unmanufactured tobacco (2401)
- —Cigars, cigarettes, cigarillos (2402)
- —Other manufactured tobacco; reconstituted tobacco (2403)
- —Vape products / electronic nicotine (2404 since 2022 HS update)
Headings in this chapter (4)
Official HS 2022 four-digit headings. Each heading page lists its 6-digit subheadings with the official nomenclature texts.
Classification notes
Chapter 24 attracts heavy excise duty in every destination. Vape products / heated-tobacco devices are now in heading 2404 since the 2022 HS update — significant for tariff classification disputes.
Frequent misclassification
Vape devices / e-cigarettes pre-2022 were variously classified as 8543 (electrical machines) or 9404 (consumer products); the 2022 HS update created heading 2404 specifically.
Binding tariff ruling database
If you need certainty on classification, request a binding tariff ruling from your destination country's customs authority. The link below leads to the relevant ruling database.
Binding tariff ruling database