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Current tariff classification

Schedule 3 - Section IV

Section IV - Prepared foodstuffs; beverages, spirits and vinegar; 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

Chapter 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


 

Notes.

  1. This Chapter does not cover medicinal cigarettes (Chapter 30).
  2. Any products classifiable in 2404 and any other heading of this Chapter are to be classified in 2404.
  3. For the purposes of 2404, “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

Subheading Notes.

  1. For the purposes of 2403.11.00, "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.

Additional Notes.

  1. "Bidis", "beedees", "beedies", or the like, which are made of roughly cut tobacco or from tobacco tailings, stalk or refuse and packaged in stick form, are to be classified in 2402.20.
  2. For the purposes of 2404.11.00, any products containing tobacco and nicotine, or tobacco and other substances, are to be classified in 2404.11.00.
  3. Only goods included in the Australian Register of Therapeutic Goods under the Therapeutic Goods Act 1989 are to be classified in 2404.12.10, 2404.91.10, 2404.92.10 or 2404.99.10.
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
Reference
Number		Statistical
Code
UnitGoods
Rate#Tariff concession orders
2401
UNMANUFACTURED TOBACCO; TOBACCO REFUSE:
2401.10.00 20 kg- Tobacco, not stemmed/stripped

$2,101.89/kg

NZ/PG/FI/DC/LDC: $2,101.89/kg

 View TCOs for 2401.10.00
2401.20.00- Tobacco, partly or wholly stemmed/stripped

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2401.20.00
28 kg Flue cured virginia type
29 kg Other
2401.30.00 12 kg- Tobacco refuse

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2401.30.00

Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
2402CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES:
2402.10- Cigars, cheroots and cigarillos, containing tobacco: View TCOs for 2402.10
2402.10.20 01 No--- Not exceeding in weight 0.8 grams per stick of tobacco content

$1.36623/stick

NZ/PG/FI/DC/LDC: $1.36623/stick

 View TCOs for 2402.10.20
2402.10.80--- Other

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2402.10.80
02 kg Tobacco content per stick exceeding 0.8 grams but not exceeding 2.0 grams
03 kg Tobacco content per stick exceeding 2.0 grams but not exceeding 5.0 grams
04 kg Tobacco content per stick exceeding 5.0 grams
2402.20- Cigarettes containing tobacco: View TCOs for 2402.20
2402.20.20 05 No--- Not exceeding in weight 0.8 grams per stick of tobacco content

$1.36623/stick

NZ/PG/FI/DC/LDC: $1.366.23/stick

 View TCOs for 2402.20.20
2402.20.80 06 kg--- Other

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2402.20.80
2402.90.00 17 kg- OtherFree View TCOs for 2402.90.00
​
Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
2403OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; "HOMOGENISED" OR "RECONSTITUTED" TOBACCO; TOBACCO EXTRACTS AND ESSENCES:
2403.1- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:
2403.11.00 11 kg-- Water pipe tobacco specified in Subheading Note 1 to this Chapter

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2403.11.00
2403.19-- Other: View TCOs for 2403.19
2403.19.10 13 No--- In stick form not exceeding in weight 0.8 grams per stick of tobacco content

$1.36623/stick

NZ/PG/FI/DC/LDC: $1.36623/stick

 View TCOs for 2403.19.10
2403.19.90 15 kg--- Other

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2403.19.90
2403.9- Other:
2403.91.00 32 kg-- "Homogenised" or "reconstituted" tobacco

$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2403.91.00
2403.99-- Other: View TCOs for 2403.99
2403.99.10 33 kg--- Not containing tobaccoFree View TCOs for 2403.99.10
2403.99.80 34 kg--- Other

​$2,101.89/kg of tobacco content

NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content

 View TCOs for 2403.99.80

Reference
Number		Statistical
Code		UnitGoods
Rate#Tariff concession orders
2404PRODUCTS 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:
2404.1- Products intended for inhalation without combustion: View TCOs for 2404.1
​​2404.11.00 11 kg‑‑Containing tobacco or reconstituted tobacco $2,101.89/kg of tobacco content
NZ/PG/FI/DC/LDC: $2,101.89/kg of tobacco content		 View TCOs for 2401.10.00
2404.12 ‑‑Other, containing nicotine: View TCOs for 2404.12
2404.12.10 12 kg ‑‑‑Intended to assist tobacco use cessation Free View TCOs for 2404.12.10
2404.12.90 90 kg---Other5% View TCOs for 2404.12.90
2404.19 ‑‑Other: View TCOs for 2404.19
2404.19.10 21 kg ---Smoking molasses or shisha not containing tobacco or nicotine Free View TCOs for 2404.19.10
2404.19.90 91 kg---Other5% View TCOs for 2404.19.90
2404.9- Other: View TCOs for 2404.9
2404.91 ‑‑For oral application: View TCOs for 2404.91
2404.91.10 31 kg ‑‑‑Intended to assist tobacco use cessation Free View TCOs for 2404.91.10
2404.91.90 92 kg---Other5% View TCOs for 2404.91.90
2404.92 ‑‑For transdermal application: View TCOs for 2404.92
2404.92.10 41 kg ‑‑‑Intended to assist tobacco use cessation Free View TCOs for 2404.92.10
2404.92.90 93 kg---OtherFree
 View TCOs for 2404.92.90
2404.99 --Other: View TCOs for 2404.99
2404.99.10 51 kg ‑‑‑Intended to assist tobacco use cessation Free View TCOs for 2404.99.10
2404.99.90 94 kg---Other5% View TCOs for 2404.99.90
​
Footnote

V.1​4

Operative 1/9​/24

  When quoting this tariff subheading on an Import Declaration, the Rate Number 001 must be quoted on that Import Declaration.

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.​​

​ DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004. 

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

​From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, for goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, if a DC rate is shown, then the DC rate applies, if no DC rate shown Free rate applies.