Chewing tobacco and snuff (Tariff notice 25)
Check the tariff classification for chewing tobacco and snuff (nasal tobacco).
New regulation
A new regulation was published on 6 April 2022:
Explanatory Notes to the Combined Nomenclature of the European Union
(2022/C 151/08)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
2403 99 10
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 ( 1 ), the Explanatory Notes to the Combined Nomenclature of the European Union ( 2 ) are hereby amended as follows:
On page 111,
the Explanatory note to subheading ‘2403 99 10 Chewing tobacco and snuff’ is replaced by the following text:
2403 99 10
Chewing tobacco and snuff (nasal tobacco)
Chewing tobacco is tobacco in the form of rolls, sticks, strips, cubes and blocks, which is specially prepared to be chewed but not smoked and which is put up for retail sale. The tobacco is generally not ground.
Snuff (nasal tobacco) is tobacco in dry powder or grain form, which has been specially treated so that it can be taken as snuff (nasal tobacco) but not smoked or taken by mouth.
Provided that they satisfy the above conditions, products consisting in part of substances other than tobacco are classified in this subheading.
Contact details
Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.