Notes:
This Chapter does not cover medicinal cigarettes (Chapter 30).
| Heading No. | Sub-heading No. | Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 24.01 | Unmanufactured tobacco; tobacco refuse | |||
| 2401.10 | - Tobacco, not stemmed, stripped | 35% | ||
| 2401.20 | - Tobacco, partly or wholly stemmed/stripped | 35% | ||
| 2401.30 | - Tobacco refuse | 35% | ||
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | |||
| 2402.10 | - Cigars, cheroots and cigarillos, containing tobacco | 35% | ||
| 2402.20 | - Cigarettes containing tobacco | 35% | ||
| 2402.90 | - Other | 35% | ||
| 24.03 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences | |||
| 2403.10 | - Smoking tobacco, whether or not containing tobacco substitutes in any proportion | 35% | ||
| - Other: | ||||
| 2403.91 | -- "Homogenised" or "reconstituted" tobacco | 35% | ||
| 2403.99 | -- Other | 35% | ||

