Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
6-digit subheadings (3)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Covered items classified under 2402
- 2402, 2402.20Tobacco Cigarettes— country-by-country customs rules
Chapter 24 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 in this chapter
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.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling database