Chapter 24 — Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Nepal Customs Tariff 2026/27 import duty rates and 29 HS code lines for Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body (Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body). Each code shows the general and SAARC customs duty; tap a code to open the full breakdown and landed-cost estimate.

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24.01 — Unmanufactured tobacco; tobacco refuse

HS code	Description	Unit	General duty	SAARC duty
2401.10.00	Tobacco, not stemmed/stripped	kg	30%	30%
2401.20.00	Tobacco, partly or wholly stemmed/stripped	kg	30%	30%
2401.30.00	Tobacco refuse	kg	30%	30%

24.02 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

HS code	Description	Unit	General duty	SAARC duty
2402.10.00	Cigars, cheroots and cigarillos, containing tobacco	stk	Per thousand sticks Rs. 12000	Per thousand sticks Rs. 12000
2402.20.10	Without filter	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.20.21	of length not exceeding 70m.m.	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.20.22	Of length exceeding 70m.m. but not exceeding 75m.m.	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.20.23	Of length exceeding 75 m.m. but not exceeding 85 m.m.	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.20.24	Of length exceeding 85 m.m.	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.90.10	Manufactured bidi	stk	Per thousand sticks Rs. 6000	Per thousand sticks Rs. 6000
2402.90.20	All kinds of cigar	Stk	Per thousand sticks Rs. 12000	Per thousand sticks Rs. 12000
2402.90.90	Other	Stk	Per thousand sticks Rs. 12000	Per thousand sticks Rs. 12000

24.03 — Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences

HS code	Description	Unit	General duty	SAARC duty
2403.11.00	Water pipe tobacco specified in Subheading Note 1 to this Chapter	kg	80%	80%
2403.19.10	Pipe Tobacco	kg	80%	80%
2403.19.20	Processed Tobacco for Cigarette and Beedies	kg	80%	80%
2403.19.90	Smoking tobacco, whether or not containing tobacco substitutes in any proportion — Other	kg	80%	80%
2403.91.00	“Homogenised ” or “ reconstituted ” tobacco	kg	80%	80%
2403.99.10	Jarda, Khaini, Snuff, Ghutka and similar preparations containing chewing tobacco	kg	80%	80%
2403.99.20	Cut tobacco, dust tobacco not for retail sale	kg	80%	80%
2403.99.30	Packed chewing tobacco, to be mixed in lime, put up for retail sale	kg	80%	80%
2403.99.91	Hukkah Flavour	kg	80%	80%
2403.99.99	Other	kg	80%	80%

24.04 — 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

HS code	Description	Unit	General duty	SAARC duty
2404.11.00	Containing tobacco or reconstituted tobacco	kg	30%	30%
2404.12.10	Electronic cigarette (vape)	nos/kg	30%	30%
2404.12.90	Other, containing nicotine — Other	kg	30%	30%
2404.19.00	Products intended for inhalation without combustion — Other	kg	30%	30%
2404.91.00	For oral application	kg	30%	30%
2404.92.00	For transdermal application	kg	30%	30%
2404.99.00	Other	kg	30%	30%

Chapter 24 legal notes

Note. 1.- This Chapter does not cover medicinal cigarettes (Chapter 30). 2.- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04. 3.- For the purposes of heading 24.04, the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion. Subheading Note. 1.- For the purposes of subheading 2403.11, the expression “water pipe tobacco” means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

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