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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2401 — Unmanufactured tobacco; tobacco refuse.

Subheading 2401.30 — Tobacco refuse

HS code

2401.30.00 Tobacco refuse

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Tobacco stems from processingBroken tobacco leaf fragmentsTobacco dust generated during handlingUnsuitable tobacco sweepingsRibbed tobacco wastesTobacco offcuts from trimmingProcessed tobacco trimmingsDiscarded tobacco broken leavesCigar manufacturing sweepingsTobacco processing waste materials