2402 20 100 0 — Cigarettes, containing tobacco and cloves
Cigarettes, containing tobacco and cloves
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.
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
None: russian bans and restrictions, dual use, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff.
Whether a measure applies to your goods depends on their characteristics and the shipping documents
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
- 24Tobacco and manufactured tobacco substitutes
- 2402Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes
- 2402 20Cigarettes, containing tobacco
- 2402 20 10Cigarettes, containing tobacco and cloves
- 2402 20 100 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 24Пищевые 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 мерыРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154
Conformity assessment
May applyWhether 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 20: certificates 0, declarations 2,059.
- By technical regulation
- ТР ТС 035/20142,053ТР ТС 021/20115ТР ТС 022/20115ТР ТС 029/20122ТР ТС 020/20111
- Schemes
- 3д1,4104д3606д2391д272д23The letter after the scheme number shows the form: certification or declaration of conformity.
- Most active certification bodies
- РУП «Белорусский государственный институт метрологии»ТОО «Ғылыми-Зерттеу Орталығы» Алматы-Стандарт»РУП «Гродненский центр стандартизации, метрологии и сертификации»
- Manufacturers outside the EAEU
- Serbia9United Arab Emirates7China6Switzerland5Germany4Uzbekistan4
Manufacturers of these goods →Check a supplier’s document by its number →
Tariff quota
Affects the rateWithin the quota the rate is lower, above it higher, and the difference can be several times
Соглашение о зоне свободной торговли с Сербией
For 2026: Решение Коллегии ЕЭК от 26 ноября 2025 г. № 109. Volumes are set separately for each member state; see the annex to the decision.
Payments on import
Duty for this code: EUR 2/1,000 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%Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025)
- Kazakhstan16%Tax Code of Kazakhstan, Art. 503(1), from 01.01.2026
- Belarus20%Tax Code of Belarus, Art. 122
- Armenia20%Tax Code of the Republic of Armenia
- Kyrgyzstan12%Tax Code of the Kyrgyz Republic
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
The right code is in the HS code search.