税则表 预裁定 D 系列备忘录 贸易救济 PGA 要求 制裁制度

Heading 2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

3 subheadings

子目

解释性说明

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)

Chapter 24 Notes (3)
1. 1. This Chapter does not cover medicinal cigarettes (Chapter 30).
2. 2. Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
3. 3. For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion.

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