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Heading 2403

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.

4 subheadings

Subheadings

Explanatory Notes

Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Water-pipe tobacco specified in subheading note 1 to this chapter See subheading note 1 to this chapter and the HS Explanatory Note to subheading 2403 11 .

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other Smoking tobacco is tobacco which has been cut or otherwise split, twisted or pressed into blocks which can be smoked without further industrial processing. Waste resulting from the manipulation of tobacco leaves or from the manufacture of tobacco products which is capable of being smoked is considered as smoking tobacco if it does not meet the description of cigars, cigarillos or...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

‘Homogenised’ or ‘reconstituted’ tobacco See the HS Explanatory Note to heading 2403 , first paragraph, (6).

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Chewing tobacco and snuff (nasal tobacco) Chewing tobacco is tobacco in the form of rolls, sticks, strips, cubes and blocks, which is specially prepared to be chewed but not smoked and which is put up for retail sale. The tobacco is generally not ground. Snuff (nasal tobacco) is tobacco in dry powder or grain form, which has been specially treated so that it can be taken as snuff (nasal...

Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)

Other This subheading includes: 1.  tobacco extracts and essences as described in the HS Explanatory Note to heading 2403 , first paragraph, (7); 2.  tobacco powder (generally obtained by a process of, for example, grinding, resulting in a specific particle size distribution). There should be no impurities and the particle size should be under 0,4 mm; 3.  spun, scented and fermented Brazilian...

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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