HS Chapter 24

Tobacco and manufactured tobacco substitutes

4 headings · 21 HS codes. Choose a 4-digit heading to see its tariff lines.

Heading 2401 Tobacco, unmanufactured; tobacco refuse 3 codes Heading 2402 Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes 3 codes Heading 2403 Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences 4 codes Heading 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 11 codes

Recorded imports

Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 76,775,619 (73,572 kg) under this chapter, across 6 of its 21 tariff lines. The remaining 15 recorded no commercial import in that window.

NBR's import statements also record one code under this chapter that the published Operative Tariff 2026-2027 does not list (24049100). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.

Month	Lines with imports	Net weight	Assessable value
December 2025	3	23,766 kg	BDT 32,814,660
January 2026	3	2 kg	BDT 26,310
February 2026	4	15 kg	BDT 98,411
March 2026	1	1 kg	BDT 9,791
April 2026	5	30,407 kg	BDT 40,917,812
May 2026	3	19,381 kg	BDT 2,908,635

The largest lines by assessable value in May 2026:

24012000 — Tobacco, Partly Or Wholly Stemmed/Stripped — BDT 2,249,238
24049100 — BDT 566,772
24021000 — Cigars, Cheroots And Cigarillos Containing Tobacco — BDT 92,625

Bonded imports. A further BDT 258,986,890 (485,880 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 77.1% of everything imported under this chapter: most of this trade never pays the duty rates shown above.

Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.

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