Heading 2402
3 subheadings
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco
2 tariff items
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco
1 tariff items
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Other
1 tariff items
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)
Cigars, cheroots and cigarillos, containing tobacco Cigars, cheroots and cigarillos are rolls of tobacco which can be smoked and, given their properties, are intended exclusively to be smoked as they are, having: (a) an outer wrapper of natural tobacco covering the product in full including, where appropriate, the filter (but without any further layer partially covering the outer wrapper),...
Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)
Cigarettes containing tobacco Cigarettes are rolls of tobacco which can be smoked as they are and do not fall into the category of cigars or cigarillos (see the explanatory note to subheading 2402 10 00 ). Provided that they satisfy the above preconditions, products consisting partly of substances other than tobacco are classified in these subheadings. These subheadings do not cover products...
Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)
Other This subheading includes cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes, for example, cigarettes made from specially prepared leaves of a lettuce variety and containing neither tobacco nor nicotine.
Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)
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