2402 10 00 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: cigars, cheroots and cigarillos, containing tobacco
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: cigars, cheroots and cigarillos, containing tobacco
Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
Where it sits in the nomenclature
Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
Explanatory notes to heading 2402 2 paragraphs
Machine translation from Russian. The original is the EEC explanatory note, and that is what a classification dispute is argued from; the translation is for understanding and has no legal force.
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 2402 10 – cigars, cheroots and cigarillos, containing tobacco 2402 20 – cigarettes containing tobacco 2402 90 – other
This heading covers cigars (whether or not with a wrapper), cheroots, cigarillos and cigarettes, made of tobacco or of tobacco substitutes. Other manufactured smoking tobacco, whether or not containing tobacco substitutes in any proportion, is excluded (heading 2403). The heading includes: (1) Cigars, cheroots and cigarillos, containing tobacco. Such products may be made entirely of tobacco or of mixtures of tobacco and its substitutes, irrespective of the proportions of tobacco and of its substitutes in the mixture. (2) Cigarettes containing tobacco. In addition to cigarettes containing only tobacco, this heading includes products made of mixtures of tobacco and substitutes for tobacco, irrespective of the proportions of tobacco and of its substitutes in the mixture. (3) Cigars, cheroots, cigarillos and cigarettes of tobacco substitutes, for example, "fumigating" cigarettes made of specially processed lettuce leaves, containing neither tobacco nor nicotine. The heading excludes medicated cigarettes (Chapter 30). However, cigarettes containing certain products specially prepared to help smokers give up the habit, but not having medicinal properties, remain in this heading.
Official text adopted by a Recommendation of the EEC Board
Notes to chapter 24 — Tobacco and manufactured tobacco substitutes 4 items
Notes
English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Subheading note
Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.
1. For the purposes of subheading 2403 11, the term hookah tobacco means tobacco intended for smoking by hookah and consisting of a mixture of tobacco and glycerin, containing or not containing aromatic oils and extracts, molasses or sugar, having or not having a fruity aroma. However, tobacco-free products intended for smoking by hookah are excluded from this subheading.
How it is done in practice
Valid documents in the EAEU unified register for subheading 2402 10: certificates 0, declarations 888.
- By technical regulation
- ТР ТС 035/2014885ТР ЕАЭС 036/20161
- Schemes
- 2д4881д3593д41The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- ООО «Центр экспертизы и сертификации «Табак»ЗАО «Национальный орган по стандартизации и метрологии»РУП «Белорусский государственный институт метрологии»
- Manufacturers outside the EAEU
- Dominican Republic39Nicaragua28United States25Germany15Honduras12Cuba10
Manufacturers of these goods →Check a supplier’s document by its number →
Codes inside
Only the ten-digit code carries a duty rate
| Code | Name | Unit | Duty |
|---|---|---|---|
| 2402 10 000 0 | Cigars, cheroots and cigarillos, containing tobacco | 1000 шт | 17%, but not less than EUR 1.7/1,000 pcs |
The right code is in the HS code search.