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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 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 humanbody

National subdivision 2404.1 — Products intended for inhalation without combustion

Subheading 2404.11 — Containing tobacco or reconstituted tobacco

HS code

2404.11.00 Containing tobacco or reconstituted tobacco

Applicable taxes: CessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Heated tobacco sticks for vaporizersProcessed tobacco cartridges for heating devicesReconstituted tobacco units for vapingNon-combustion tobacco refills for vaporizer devicesVaporizer compatible tobacco cartridgesTobacco cartridges for e-cigarettes without combustionHeated tobacco sticks for electronic heat not burn devicesReconstituted tobacco sticks for vaping devicesTobacco units for heating and vaporizingNon-combustible tobacco cartridges for vaporizers