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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2403 — Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences.

National subdivision 2403.9 — Other:

Subheading 2403.91 — 'Homogenised' or 'reconstituted' tobacco

HS code

2403.91.90 Other

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
HTL sheets for cigar wrappingReconstituted tobacco strips for fillersHomogenized tobacco rolls for cigarettesCigarette wrapper reconstituted tobacco materialTobacco reconstitution scraps for filler useReformed tobacco in roll formatCigar filling reconstituted tobacco sheetsProcessed homogenized tobacco for wrappingReconstituted leaf tobacco for cigarette manufacturingManufactured tobacco wrapper materials (homogenized)