Chapter 24 · Section IV

Tobacco & manufactured tobacco substitutes

Prepared foodstuffs; beverages, spirits & tobacco

Chapter 24 at a glance

HS chapter
24
Section
IV — Prepared foodstuffs; beverages, spirits & tobacco
Tariff headings
4 (16 subheadings)

As at 2026-08-06. Source: SARS Tariff Book, Schedule 1 Part 1.

HS Chapter 24 covers tobacco & manufactured tobacco substitutes. Every tariff heading in the chapter is listed below, with its subheadings. Headings we have researched carry a duty page link showing the South African customs duty, a worked landed-cost example and any anti-dumping or ITAC permit exposure.

All 4 tariff headings in Chapter 24

Harmonised System HS 2022 nomenclature — the same headings and subheadings the SARS Tariff Book is built on. South Africa classifies to 8 digits, so confirm the last two digits of your line in the Tariff Book before you clear.

2401 Tobacco, unmanufactured; tobacco refuse
  • 2401.10 Tobacco, (not stemmed or stripped)
  • 2401.20 Tobacco; partly or wholly stemmed or stripped
  • 2401.30 Tobacco refuse
2402 Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
  • 2402.10 Cigars, cheroots and cigarillos; containing tobacco including the weight of every band, wrapper or attachment thereto
  • 2402.20 Cigarettes; containing tobacco
  • 2402.90 Cigars, cigarillos and cheroots; containing tobacco substitutes including the weight of every band, wrapper or attachment thereto
2403 Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
  • 2403.11 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
  • 2403.19 Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
  • 2403.91 Tobacco; homogenised or reconstituted
  • 2403.99 Tobacco; other than homogenised or reconstituted or smoking
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
  • 2404.11 Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion
  • 2404.12 Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion
  • 2404.19 Products containing tobacco or nicotine substitutes, intended for inhalation without combustion
  • 2404.91 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application
  • 2404.92 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application
  • 2404.99 Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application
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