| Tarrif Number |
Description |
Duty |
Method |
Tax Base |
Rate |
Unit |
Bracket Range |
Trade Agreements |
Trade Regulations |
Preferential Rates |
| 2401 |
Unmanufactured tobacco; tobacco refuse. |
|
|
|
|
|
|
 |
 |
 |
| 2401.10 |
-Tobacco, not stemmed/stripped |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
Excise |
|
Value |
48% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2401.20 |
-Tobacco, partly or wholly stemmed/stripped |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
Excise |
|
Value |
48% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2401.30 |
-Tobacco refuse |
Customs |
|
Value |
0% |
|
|
|
|
|
|
|
Excise |
|
Value |
48% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2402 |
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. |
|
|
|
|
|
|
|
|
|
| 2402.10 |
-Cigars, cheroots and cigarillos, containing tobacco |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
35% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2402.20 |
-Cigarettes containing tobacco |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
108% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2402.90 |
-Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
108% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2403 |
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences. |
|
|
|
|
|
|
|
|
|
| 2403.10 |
-Smoking tobacco, whether or not containing tobacco substitutes in any proportion |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
30% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2403.90 |
-Other : |
|
|
|
|
|
|
|
|
|
| 2403.91 |
--"Homogenised" or "reconstituted" tobacco |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
108% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
| 2403.99 |
--Other |
Customs |
|
Value |
5% |
|
|
|
|
|
|
|
Excise |
|
Value |
108% |
|
|
|
|
|
|
|
VAT |
|
Value+Duty |
10% |
|
|
|
|
|
 |
