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European Union
Selected Country/Country Group:
European Union
IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
24
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
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2401
Unmanufactured tobacco; tobacco refuse
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
2403
Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences
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 human body
Section Notes
Chapter Notes

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 Notes


1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.