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EAEU HS code

2402 10 000 0 — 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.

Duty rate
17%, but not less than EUR 1.7/1,000 pcs

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
1000 шт
Thousand items
Requirements and measures
2

None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Where it sits in the nomenclature

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

  1. 24Tobacco and manufactured tobacco substitutes
  2. 2402Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes
  3. 2402 10Cigars, cheroots and cigarillos containing tobacco
  4. 2402 10 00Cigars, cheroots and cigarillos, containing tobacco
  5. 2402 10 000 0you are here

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.

What import requires

Veterinary and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 24
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Табачные изделия и табачное сырье; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • ТР ТС 035/2014Technical regulations on tobacco products
    • Сигары, сигариллы (сигариты), сигареты, кретек, папиросы, биди — declaration of conformity

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

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 →

Payments on import

Duty for this code: 17%, but not less than EUR 1.7/1,000 pcs. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

Calculate the whole deal →Quick payment estimate →

OKPD2 code

The match is set for the whole subheading, by the first six digits of the code

  • 12.00.11 — Сигары, сигары с обрезанными концами (черуты), сигариллы (сигары тонкие), сигареты, папиросы, биди, кретек из табака или заменителей табака

Correspondence keys of the Russian Ministry of Economic Development, edition of 20.07.2023. The ministry’s caveat: Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров.

Настоящие переходные ключи (сопоставительные таблицы) разработаны на основе данных агентства Евростат Комиссии Европейского союза по корреляции кодов Гармонизированной системы описания и кодирования товаров (ГС) 2022 года и Статистической классификации продукции по видам экономической деятельности в Европейском союзе (КПЕС) 2008 года. Ключи отражают возможные соответствия между кодами на уровне первых шести знаков ТН ВЭД ЕАЭС (основанной на ГС) и кодами ОКПД 2 (основанного на КПЕС) по состоянию на 1 января 2022 года. Предлагаемые соответствия не являются исчерпывающими и предназначены для использования в качестве вспомогательного материала для облегчения работы по установлению возможных вариантов корреляции кодов классификаторов в отношении соответствующих категорий товаров. Услуги не являются объектом классификации в ТН ВЭД ЕАЭС и не включены в переходные ключи. По мере внесения изменений в ОКПД 2 и ТН ВЭД ЕАЭС переходные ключи при необходимости подлежат актуализации.

The right code is in the HS code search.