← All chapters

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

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2402 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

Subheading

2402.20 Cigarettes containing tobacco

Common commodities
Filter King Size Commercial Tobacco CigarettesNon-Filter Fine Cut Beedies with Tendu LeafCommercial Rolled Paper Cigarettes with Natural TobaccoTobacco Cylindrical Stick Cigarettes for SaleBox of Non-Filter Long Length Commercial SmokesKing Size Commercial Tobacco Roll-Ups without FilterCigarettes Made from Premium Natural Tobacco and PaperCommercial Tobacco Cigarettes in Regular SizesTendu Leaf Beedies Packaged for Wholesale DistributionFiltered King Size Commercial Tobacco Sticks

HS codes

CodeDescriptionTaxes
2402.20.10BeediesCessEIC, Customs TaxCID, PAL, SSCL, VAT
2402.20.20Cigarettes, each not exceeding 60 mm in lengthCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2402.20.30Cigarettes, each exceeding 60 mm but not exceeding 67 mm in lengthCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2402.20.40Cigarettes, each exceeding 67 mm but not exceeding 72 mm in lengthCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2402.20.50Cigarettes, each exceeding 72 mm but not exceeding 84 mm in lengthCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2402.20.60Cigarettes, each exceeding 84 mm in lengthCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT