Customs Tariff of Canada
Customs Tariff of Canada, chapter 24: Tobacco 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
- 35Tariff lines
- 0%–13%Rate
Chapter 24 has 35 lines in the Customs Tariff of Canada, spread over 4 headings.
Rates run from 0% to 13%, averaging 6%; 7 lines are duty-free.
The most detailed heading is 2403 (other manufactured tobacco and manufactured tobacco substitutes) with 16 lines.
The most common rate is zero, on 7 lines.
The highest is 13% on 2403.91.90.10 (" Homogenized'' or " reconstituted'' tobacco: other, packaged).
2401 Unmanufactured tobacco; tobacco refuse
- 2401.10.10.00For use as wrappers in the manufacture of cigars
- 2401.10.91.00Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped, other, turkish type, turkish type
- 2401.10.99.00Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped, other, other, other
- 2401.20.10.00Wrapper tobacco for use in the manufacture of cigars
- 2401.20.90.20Tobacco, partly or wholly stemmed/stripped: other, virginia, flue-cured
- 2401.20.90.90Tobacco, partly or wholly stemmed/stripped: other, other
- 2401.30.00.00Unmanufactured tobacco; tobacco refuse: tobacco refuse, tobacco refuse
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- 2402.10.00.10Cigars, cheroots and cigarillos, containing tobacco: hand-rolled cigars
- 2402.10.00.90Cigars, cheroots and cigarillos, containing tobacco: other
- 2402.20.00.00Cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco, cigarettes containing tobacco
- 2402.90.00.00Cigars, cheroots, cigarillos and cigarettes, of tobacco: other, other
2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences
- 2403.11.00.00Water pipe tobacco specified in Subheading Note 1 to this Chapter
- 2403.19.00.21Smoking tobacco, whether or not containing tobacco: other, cigarette, packaged
- 2403.19.00.22Smoking tobacco, whether or not containing tobacco: other, cigarette, not packaged
- 2403.19.00.91Smoking tobacco, whether or not containing tobacco: other, other, packaged
- 2403.19.00.92Smoking tobacco, whether or not containing tobacco: other, other, not packaged
- 2403.91.10.10Suitable for use as wrapper tobacco: packaged
- 2403.91.10.20Suitable for use as wrapper tobacco: not packaged
- 2403.91.20.10Processed leaf tobacco suitable for use as cigar binders: packaged
- 2403.91.20.20Processed leaf tobacco suitable for use as cigar binders: not packaged
- 2403.91.90.10" Homogenized'' or " reconstituted'' tobacco: other, packaged
- 2403.91.90.20" Homogenized'' or " reconstituted'' tobacco: other, not packaged
- 2403.99.10.10Other manufactured tobacco and manufactured tobacco: other, other, snuff, packaged
- 2403.99.10.20Other manufactured tobacco and manufactured tobacco: other, other, snuff, not packaged
- 2403.99.20.00Manufactured tobacco substitutes not containing tobacco
- 2403.99.90.10Other manufactured tobacco and manufactured tobacco: other, other, other, packaged
- 2403.99.90.20Other manufactured tobacco and manufactured tobacco: other, other, other, not packaged
2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- 2404.12.00.00Products intended for inhalation without combustion: other, containing nicotine, other, containing nicotine, other, containing nicotine
- 2404.19.00.00Products intended for inhalation without combustion: other, other, other
- 2404.91.00.10Chewing gum, containing 2 mg or more of nicotine
- 2404.91.00.90Products containing tobacco, reconstituted tobacco: other, for oral application, for oral application, other
- 2404.92.00.00Products containing tobacco, reconstituted tobacco: other, for transdermal application, for transdermal application, for transdermal application
- 2404.99.00.00Products containing tobacco, reconstituted tobacco: other, other, other, other
- 2404.11.10.00Containing homogenized or reconstituted tobacco
- 2404.11.90.00Other tobacco, other tobacco