Working Tariff Document of New Zealand

Working Tariff Document of New Zealand, 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

  • 58Tariff lines
  • 0%–5%Rate

Chapter 24 → Duty rates compared

Chapter 24 has 58 lines in the Working Tariff Document of New Zealand, spread over 4 headings.

Rates run from 0% to 5%, averaging 0.5%; 35 lines are duty-free.

19 lines carry a specific or compound duty.

The most detailed heading is 2404 (products containing tobacco, reconstituted tobacco, nicotine, or…) with 19 lines.

The most common rate is zero, on 35 lines.

The highest is 5% on 2403.11.10.10 (water pipe tobacco for further manufacture in a licensed…).

2401 Unmanufactured tobacco; tobacco refuse

2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences

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

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