Chapter 24 Notes:

1. This Chapter does not cover medicinal cigarettes (Chapter 30).

Heading No. (1) 2401

Description of goods (2) Unmanufactured tobacco; tobacco refuse Tobacco, not stemmed or stripped : Flue cured Virginia Light air cured Burley Light air cured Maryland Fire cured tobacco Flue cured Virginia tobacco Light air cured Burley tobacco (including Burley hybrids) Light air cured Maryland tobacco; fire cured tobacco Kentucky tobacco Light air cured tobacco for manufacture Sun cured oriental tobacco for manufacture Dark air cured tobacco for manufacture Flue cured tobacco for manufacture Other Tobacco, partly or wholly stemmed or stripped : Flue cured Virginia tobacco Light air cured Burley (including Burley hybrids) Light air cured Maryland Fire cured tobacco

Unit (3)

Rate of duty Customs Excise (4) (5)

2401 10

2401 10 10 00 2401 10 20 00 2401 10 30 00 2401 10 41 00 2401 10 50 00 2401 10 60 00 2401 10 70 00 2401 10 80 00 2401 10 90 00 2401 20

10% 10% 10% 10% 10% 10% 10% 10% 10%

* * * * * * * * * *

2401 20 10 00 2401 20 20 00 2401 20 30 00 2401 20 41 00 2401 20 49 00 2401 20 50 00 2401 20 60 00 2401 20 70 00 2401 20 80 00 2401 20 90 00

Flue cured Virginia tobacco Light air cured Burley tobacco Light air cured Maryland tobacco; fire cured tobacco Kentucky tobacco Other Light air cured tobacco Sun cured oriental tobacco Dark air cured tobacco Flue cured tobacco Other tobacco and tobacco refuse

10% 10% 10% 10% 10% 10% 10% 10% 10% 10%

* * * * * * * * * *

2402 2402 10 00 00 2402 20 2402 20 10 00 2402 20 90 00

CIGARS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES Cigars and cigarillos, containing tobacco : Cigarettes, containing tobacco : Cigarettes containing tobacco with clove bud Other cigarettes containing tobacco

15% 15% 15%

* * *

2402 90 00 00

Other :

15%

2403

OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES Smoking tobacco, whether or not containing tobacco substitutes in any proportion : Packaging with net content of up to 500 g Other Other : Homogenised or reconstituted tobacco Other : Chewing tobacco and snuff Other 30% 30% * * 30% 30% * *

2403 10 2403 10 10 2403 10 90

2403 91 00 00 2403 99 2403 99 10 00 2403 99 90 00

30%

* Please note that excise tax is due on all tobacco and tobacco products and it is determined on site depending on the size of batch or packaging. Value Added Tax is 20% and it is charged after the goods received customs clearance and customs duty was paid. They accept the receipt you present them as to the value of the goods, they do not engage in making evaluations themselves. Thus, if possible make the receipt out to a moderate amount; just do not over-reduce it because it could be construed as suspicious. Cheers!