SECTION IV · Capítulo 24
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
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Notas de capítulo (7)
Notes
1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.
Subheading Note
1. For the purposes of subheading 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 subheading.
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| Código SA | Descripción | Unidad | Derecho de importación ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2401.10.40 | - - Burley type | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.10.90 | - - Other | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20.30 | - - Oriental type | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20.40 | - - Burley type | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · fuera de contingente 120% | 30% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.20.90 | - - Other | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22,5% · fuera de contingente 120% | 15% · fuera de contingente 80% | * / 5 / 8 / 10 (varios tipos) |
| 2401.30.90 | - - Other | kg | 45% · fuera de contingente 135% | 30% · fuera de contingente 90% | * / 5 / 8 / 10 (varios tipos) |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||||
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | kg | 150% | 100% | 10 / 8 (varios tipos) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202,5% | 135% | 10 / 8 (varios tipos) |
| 2402.20.20 | - - Clove cigarettes | kg | 202,5% | 135% | 10 / 8 (varios tipos) |
| 2402.20.90 | - - Other | kg | 202,5% | 135% | 10 / 8 (varios tipos) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (varios tipos) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (varios tipos) |
| 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 Subheading Note 1 to this Chapter: | ||||
| 2403.11.10 | - - - Packed for retail sale | kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (varios tipos) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (varios tipos) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (varios tipos) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (varios tipos) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (varios tipos) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 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 | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (varios tipos) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (varios tipos) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (varios tipos) |