Customs Tariff of Peru

Customs Tariff of Peru, 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

  • 20Tariff lines
  • 0%–6%Rate

Chapter 24 → Duty rates compared

Chapter 24 has 20 lines in the Customs Tariff of Peru, spread over 4 headings.

Rates run from 0% to 6%, averaging 3%; 10 lines are duty-free.

Heading 2404, products containing tobacco, reconstituted tobacco, nicotine, or…, is divided furthest: 7 lines.

The most common rate is zero, on 10 lines.

The highest is 6% on 2402.10.00.00 (cigarros (puros) (incluso despuntados) y cigarritos (puritos), que…).

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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