Chapter 24
Tobacco and manufactured tobacco substitutes
l.-This Chapter does not cover medicinal cigarettes (Chapter 30).
1.- For the purposes of 2402 and 2403, the weight by reference to which duty is to be calculated is the weight of the goods and any cards, tags and bands or like attachment imported with, and to be sold with, the goods.
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE: | |
|---|
| 2401.10 | - Tobacco, not stemmed/stripped: | |
| 2401.10.1 | ---For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901: | |
| 2401.10.11 | ----For use in the manufacture of cigars, cheroots or cigarillos | Free |
| 2401.10.12 | ----For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes | $1.42/kg DC:$1.42/kg, less 5% |
| 2401.10.13 | ----For use in the manufacture of tobacco, NSA | $1.07/kg DC:$1.07/kg, less 5% |
| 2401.10.90 | ---Other | $1.99/kg DC:$1.99/kg, less 5% |
| 2401.20 | - Tobacco, partly or wholly stemmed/stripped: | |
| 2401.20.1 | ---For use, other than in the manufacture of snuff, by a person who is a manufacturer for the purposes of the Excise Act 1901: | |
| 2401.20.11 | ----For use in the manufacture of cigars, cheroots or cigarillos | Free |
| 2401.20.12 | ----For use in the manufacture of cigarettes or of fine cut tobacco suitable for the manufacture of cigarettes | $1.42/kg DC:$1.42/kg,less 5% |
|---|
| 2401.20.13 • | ----For use in the manufacture of tobacco, NSA | $1.07/kg DC:$1.07/kg,less 5% |
| 2401.20.90 | ---Other | $1.99/kg DC:$1.99/kg,less 5% |
| 2401.30.00 | - Tobacco refuse | $1.99/kg DC:$1.99/kg,less 5% |
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES: |
<table cellspacing="0" cellpadding="0" style="width:100%; margin-bottom:0pt; border-collapse:collapse"><tbody><tr style="height:46.5pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">PNG:$39.35/kg FI:$39.35/kg</span><br><span style="font-family:'Times New Roman', serif">DC: 10%, and</span><br><span style="font-family:'Times New Roman', serif">$39.35/kg</span></p></td></tr><tr style="height:1pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.9</span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- Other:</span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.91.00</span></p></td><td rowspan="2" style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">Homogenised</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> or </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">reconstituted</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> tobacco</span></p></td><td rowspan="2" style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">The rate of duty set out in this column in the tariff classification that would apply to the tobacco if</span><span style="font-family:'Times New Roman', serif"> it were unmanufactured tobacco</span></p><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">DC:The rate of duty in relation to which </span><span style="font-family:'Times New Roman', serif">“</span><span style="font-family:'Times New Roman', serif">DC</span><span style="font-family:'Times New Roman', serif">”</span><span style="font-family:'Times New Roman', serif"> is specified set out in this column in the tariff classification that would apply to the tobacco if it were unmanufactured tobacco</span></p></td></tr><tr style="height:186pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.99</span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">- - Other:</span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif"></span></p></td></tr><tr style="height:1pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.99.10</span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Not containing tobacco</span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2%</span></p></td></tr><tr style="height:75.5pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.99.20</span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Snuff</span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%, and $1.16/kg NZ:5%, and $1.16/kg PNG:$1.16/kg FI:$1.16/kg</span><br><span style="font-family:'Times New Roman', serif">DC: 10%, and</span><br><span style="font-family:'Times New Roman', serif">$1.16/kg</span></p></td></tr><tr style="height:106.5pt"><td style="width:15.4%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">2403.99.90</span></p></td><td style="width:64.1%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; text-align:justify; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">---Other</span></p></td><td style="width:20.5%; padding-right:2pt; padding-left:2pt; vertical-align:top"><p style="margin-top:2pt; margin-bottom:2pt; line-height:normal; font-size:10pt"><span style="font-family:'Times New Roman', serif">15%, and $39.35/kg NZ:$39.35/kg; or, if higher, 5%, and $39.13/kg PNG:$39.35/kg FI:$39.35/kg</span><br><span style="font-family:'Times New Roman', serif">DC: 10%, and $39.35/kg</span></p></td></tr></tbody></table>
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