GCC Common Customs Tariff
GCC Common Customs Tariff, 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
- 56Tariff lines
- 5%–100%Rate
Chapter 24 has 56 lines in the GCC Common Customs Tariff, spread over 4 headings.
Rates run from 5% to 100%, averaging 86.4%.
Heading 2404, products containing tobacco, reconstituted tobacco, nicotine, or…, is divided furthest: 21 lines.
The most common rate is 100%, on 48 lines.
The highest is 100% on 2401.10.10.00.00 (unmanufactured tobacco in natural condition).
2401 Unmanufactured tobacco; tobacco refuse
- 2401.10.10.00.00Unmanufactured tobacco in natural condition
- 2401.10.20.00.00Unmanufactured tobacco in dried condition
- 2401.10.30.00.00Unmanufactured tobacco in fermented condition
- 2401.10.40.00.00Tobacco, not stemmed/stripped, unmanufactured
- 2401.10.90.00.00Other
- 2401.20.10.00.00Mixtures of tobacco and tobacco stemmed/stripped (flavored or wetted) with a liquid not to be rotten or dried, and to preserve flavor
- 2401.20.20.00.00Unmanufactured tobacco, dried
- 2401.20.30.00.00Unmanufactured tobacco, fermented
- 2401.20.40.00.00Unmanufactured tobacco, stemmed/stripped, whether trimmed or not
- 2401.20.50.00.00Tobacco, partly or wholly stemmed/stripped, or unmanufactured
- 2401.20.90.00.00Other
- 2401.30.10.00.00Unmanufactured tobacco refuse, for uses as tobacco.
- 2401.30.91.00.00Tobacco refuse resulted from trimming tobacco or from manufacturing tobacco; products (trunk, trimmings, etc.)
- 2401.30.92.00.00Unmanufactured Tobacco refuse
- 2401.30.99.00.00Other
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- 2402.10.10.00.00Cigars, cheroots containing tobacco
- 2402.10.20.00.00Cigarillos containing tobacco
- 2402.20.00.00.00Cigarettes containing tobacco.
- 2402.90.10.00.00Cigars of tobacco substitutes, not containing tobacco nor nicotine.
- 2402.90.20.00.00Cigarettes of tobacco substitutes, not containing tobacco nor nicotine.
2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences
- 2403.11.00.00.00Water pipe tobacco specified in Subheading Note 1 to this Chapter, whether or not containing tobacco subtitutes in any proportion.
- 2403.19.10.00.00Chopped or pressed tobacco for smoking (cigarettes) whether or not containing tobacco substitutes in any proportion,
- 2403.19.20.00.00Chopped or pressed tobacco for Pipes whether or not containing tobacco substitutes in any proportion,
- 2403.19.30.00.00Chopped or pressed tunbac put up for retail sale, whether or not containing tobacco substitutes in any proportion,
- 2403.19.40.00.00Chopped or pressed tobacco for dokha smoking pipes, whether or not containing tobacco substitutes in any proportion.
- 2403.19.90.00.00Other smoking tobacco, whether or not contai; ning tobacco substitutes in any proportion
- 2403.91.00.00.00Homogenised or reconstituted tobacco.
- 2403.99.10.00.00Tobacco compressed or liquored for making snuff.
- 2403.99.21.00.00Chewable and sniffing preparation containing tobacco
- 2403.99.22.00.00Preapared chewable Indian paan (betel) containing tobacco
- 2403.99.29.00.00Chopped or pressed tobacco other than chewable and sniffing preparation
- 2403.99.30.00.00Snuff.
- 2403.99.40.00.00Jerac.
- 2403.99.50.00.00Tobacco extracts & essences.
- 2403.99.90.00.00Manufactured tobacco & manufactured tobacco substitutes, n.e.s.
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
- 2404.11.10.00.00Elecrtically-heated Tobacoo Product, containing tobacco or reconstituted tobacco, intended for inhalation without combustion.
- 2404.11.90.00.00Other products containing tobacco or reconstituted tobacco, intended for inhalation without combustion, (other than EHTP).
- 2404.12.11.00.00Flavored disposable cartridges containing nicotine, intended for inhalation without combustion.
- 2404.12.12.00.00Non-flavored disposable cartridges containing nicotine, intended for inhalation without combustion.
- 2404.12.21.00.00Flavored liquid or jell containers containing nicotine, intended for inhalation without combustion.
- 2404.12.22.00.00Non-flavored liquid or jell containers containing nicotine, intended for inhalation without combustion.
- 2404.12.31.00.00Disposable electronic cigarettes Flavored containing nicotine
- 2404.12.32.00.00Disposable electronic cigarettes Non-flavored containing nicotine
- 2404.19.00.00.00Other products intended for inhalation without combustion, (excluding those containing tobacco or reconstituted tobacco or nicotine).
- 2404.91.10.00.00Chewing gum containg nicotine to help tobacco use cessation including smoking.
- 2404.91.20.00.00Tablets form to help tobacco use cessation including smoking.
- 2404.91.30.00.00Tobacco free single-use oral nicotine pouches (LYFT) and the like
- 2404.91.91.00.00Other products containing nicotine, to help tobacco use cessation including smoking, intended for the intake of nicotine into the human body, for oral application.
- 2404.91.99.00.00Other products containing nicotine, intended for the intake of nicotine into the human body, for oral application, excluding those to help tobacco use cessation including smoking.
- 2404.92.10.00.00Patches to help tobacco use cessation including smoking.
- 2404.92.91.00.00Other products containing nicotine, to help tobacco use cessation including smoking, intended for the intake of nicotine into the human body, for transdermal application.
- 2404.92.99.00.00Other products containing nicotine, intended for the intake of nicotine into the human body, for transdermal application, excluding those to help tobacco use cessation including smoking.
- 2404.99.10.00.00Spray to help tobacco use cessation including smoking.
- 2404.99.20.00.00Nose drops to help tobacco use cessation including smoking.
- 2404.99.30.00.00Injections to help tobacco use cessation including smoking.
- 2404.99.90.00.00Other nicotine containing products intended for the intake of nicotine into the human body, otherthan those for oral or transderma application.