HS chapter 24: Tobacco and manufactured tobacco substitutes
Chapter 24 of the EU Combined Nomenclature 2026, with the official text of every heading in it and their 6-digit subheadings.
Official description
24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
- Headings (4 digits)
- 4
- Subheadings (6 digits)
- 16
- CN codes (8 digits)
- 29
Headings in chapter 24
- 2401 10 Tobacco, not stemmed/stripped
- 2401 20 Tobacco, partly or wholly stemmed/stripped
- 2401 30 Tobacco refuse
- 2402 10 Cigars, cheroots and cigarillos, containing tobacco
- 2402 20 Cigarettes containing tobacco
- 2402 90 Other
Explanatory note (Eurostat): Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes)
- 2403 11 Smoking tobacco, whether or not containing tobacco substitutes in any proportion | Water-pipe tobacco specified in subheading note 1 to this chapter
- 2403 19 Smoking tobacco, whether or not containing tobacco substitutes in any proportion | Other
- 2403 91 Other | Homogenised or reconstituted tobacco
- 2403 99 Other | Other
- 2404 11 Products intended for inhalation without combustion | Containing tobacco or reconstituted tobacco
- 2404 12 Products intended for inhalation without combustion | Other, containing nicotine
- 2404 19 Products intended for inhalation without combustion | Other
- 2404 91 Other | For oral application
- 2404 92 Other | For transdermal application
- 2404 99 Other | Other
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Not a binding classification
These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).
Source
Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.