SECTION IV · Capitolo 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
Nomenclatura e aliquote 2026 dalla tariffa consolidata BT2026. FONTE
Note di capitolo (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.
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Codice SA | Descrizione | Unità | Dazio all'importazione ordinario | MFN | VAT |
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 2401.10 | - Tobacco, not stemmed/stripped: | ||||
| 2401.10.10 | - - Virginia type, flue-cured | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.10.20 | - - Virginia type, other than flue-cured | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 2401.10.40 | - - Burley type | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.10.50 | - - Other, flue-cured | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.10.90 | - - Other | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20 | - Tobacco, partly or wholly stemmed/ stripped: | ||||
| 2401.20.10 | - - Virginia type, flue-cured | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20.20 | - - Virginia type, other than flue-cured | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20.30 | - - Oriental type | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20.40 | - - Burley type | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20.50 | - - Other, flue-cured | kg | 45% · fuori contingente 120% | 30% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.20.90 | - - Other | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 2401.30 | - Tobacco refuse: | ||||
| 2401.30.10 | - - Tobacco stems | kg | 22,5% · fuori contingente 120% | 15% · fuori contingente 80% | * / 5 / 8 / 10 (più aliquote) |
| 2401.30.90 | - - Other | kg | 45% · fuori contingente 135% | 30% · fuori contingente 90% | * / 5 / 8 / 10 (più aliquote) |
| 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 (più aliquote) |
| 2402.20 | - Cigarettes containing tobacco: | ||||
| 2402.20.10 | - - Beedies | kg | 202,5% | 135% | 10 / 8 (più aliquote) |
| 2402.20.20 | - - Clove cigarettes | kg | 202,5% | 135% | 10 / 8 (più aliquote) |
| 2402.20.90 | - - Other | kg | 202,5% | 135% | 10 / 8 (più aliquote) |
| 2402.90 | - Other: | ||||
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (più aliquote) |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | kg | 202,5% | 135% | 10 / 8 (più aliquote) |
| 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 (più aliquote) |
| 2403.11.90 | - - - Other | kg | 45% | 30% | 10 / 8 (più aliquote) |
| 2403.19 | - - Other: | ||||
| - - - Packed for retail sale: | |||||
| 2403.19.11 | - - - - Ang Hoon | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2403.19.19 | - - - - Other | kg | 45% | 30% | 10 / 8 (più aliquote) |
| 2403.19.20 | - - - Other manufactured tobacco for the manufacture of cigarettes | kg | 60% | 40% | 10 / 8 (più aliquote) |
| - - - Other: | |||||
| 2403.19.91 | - - - - Ang Hoon | kg | 60% | 40% | 10 / 8 (più aliquote) |
| 2403.19.99 | - - - - Other | kg | 60% | 40% | 10 / 8 (più aliquote) |
| - Other: | |||||
| 2403.91 | - - “Homogenised’’ or “reconstituted” tobacco: | ||||
| 2403.91.10 | - - - Packed for retail sale | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2403.91.90 | - - - Other | kg | 105% | 70% | 10 / 8 (più aliquote) |
| 2403.99 | - - Other: | ||||
| 2403.99.10 | - - - Tobacco extracts and essences | kg | 45% | 30% | 10 / 8 (più aliquote) |
| 2403.99.30 | - - - Manufactured tobacco substitutes | kg | 45% | 30% | 10 / 8 (più aliquote) |
| 2403.99.40 | - - - Snuff, whether or not dry | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2403.99.50 | - - - Chewing and sucking tobacco | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2403.99.90 | - - - Other | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 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 (più aliquote) |
| 2404.12 | - - Other, containing nicotine: | ||||
| 2404.12.10 | - - - E-cigarette liquid or gel | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.12.90 | - - - Other | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.19 | - - Other: | ||||
| 2404.19.10 | - - - Containing tobacco substitutes | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.19.20 | - - - Containing nicotine substitutes | kg | 75% | 50% | 10 / 8 (più aliquote) |
| - Other: | |||||
| 2404.91 | - - For oral application: | ||||
| 2404.91.10 | - - - Nicotine chewing gum | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.91.90 | - - - Other | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.92 | - - For transdermal application: | ||||
| 2404.92.10 | - - - Nicotine patch | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.92.90 | - - - Other | kg | 75% | 50% | 10 / 8 (più aliquote) |
| 2404.99.00 | - - Other | kg | 75% | 50% | 10 / 8 (più aliquote) |