HS Code 2402.20 : Cigarettes containing tobacco
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for cigarettes containing tobacco is 2402.20. Under the 2026 Australia (ABF), the representative MFN general duty rate is AUD $1,250.00/kg [ABF Working Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .20
.20
Cigarettes containing tobacco
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT AU WORKING TARIFF CODE
2402.20.00
ABF Working Tariff Schedule
Customs Authority
Australian Border Force
ICS Electronic Clearance
De Minimis (LVT)
AUD $1,000
Low-Value Threshold
Advance Ruling System
ABF Tariff Advice System
Part XVI Customs Act 1901
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2402.20
Receive an automated email notification whenever the ABF publishes duty rate adjustments or customs notices for 2402.20.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Australian Trade Remedies (Anti-Dumping Commission) & Safeguards
Anti-Dumping Commission (ADC) Status
Standard Working Tariff
Australian Anti-Dumping Commission [ADC]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Cigarettes containing tobacco
MODULE 11: Australian Border Force Tariff Advice Rulings
Legally binding tariff classification decisions issued by the Australian Border Force (ABF), Part XVI Customs Act 1901 for HS 2402.20.
Query official ABF Tariff Advice classification rulings:
Search Official ABF Tariff Advice Database for 2402.20 →ABF Australian 8-Digit Working Tariff Lines (2402.20)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Cigarettes containing tobacco | AUD $1,250.00/kg | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2402.10 | Subheading under Heading 2402 | Compare Subheading 2402.10 → |
| 2402.90 | Subheading under Heading 2402 | Compare Subheading 2402.90 → |
Official Primary Sources & Authority References
Australian Border Force Working Tariff 2026 ↗
Official Australian 8-digit Working Tariff items and General duty rates.
DAFF Biosecurity Import Conditions (BICON) ↗
Australian Department of Agriculture, Fisheries and Forestry biosecurity requirements.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Australia (ABF) general duty for Cigarettes containing tobacco?
Under WCO Harmonized System 2022 and Australia (ABF), Cigarettes containing tobacco is classified under HS 2402.20 (Heading 2402, Chapter 24). The representative AU MFN general duty rate is AUD $1,250.00/kg.
How is HS 2402.20 distinguished within Heading 2402 (Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes)?
Heading 2402 covers Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. Subheading 2402.20 specifically isolates Cigarettes containing tobacco. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2402.
What are the primary candidate subheadings related to HS 2402.20?
Related subheadings under Heading 2402 include 2402.10, 2402.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Cigarettes containing tobacco into Australia?
Importers require an ABF Full Import Declaration (FID) via ICS portal, Australian Business Number (ABN), Commercial Invoice, Packing List, Bill of Lading, and DAFF biosecurity clearance where applicable.
Can goods under HS 2402.20 enter duty-free under FTAs into Australia?
Yes. Goods originating in US (AUSFTA), China (ChAFTA), Japan (JAEPA), Korea (KAFTA), UK (A-UKFTA), India (AI-ECTA), or CPTPP/RCEP enter Australia duty-free or at concessional rates.
What is the Australian customs duty de minimis threshold for Cigarettes containing tobacco?
Consignments with a Customs Value of AUD $1,000 or less enter Australia duty-free. Low-value B2C imports are subject to 10% GST under vendor registration rules.
How can an importer obtain an ABF Tariff Advice ruling for HS 2402.20 in Australia?
Importers or customs brokers may lodge an application for an ABF Tariff Advice under Part XVI of the Customs Act 1901 for a legally binding tariff classification decision.
What DAFF BICON biosecurity controls apply to food/agricultural goods under HS 2402.20 in Australia?
Imports of food, plant, or animal products under Chapter 24 into Australia require compliance with DAFF BICON biosecurity import conditions and phytosanitary inspection.
How is the specific duty rate (AUD $1,250.00/kg) calculated for HS 2402.20?
HS 2402.20 carries a quantity-based specific or compound duty rate (AUD $1,250.00/kg). Customs duties are calculated based on physical net weight/volume rather than purely invoice ad valorem value.
How is Australian GST calculated on imports of HS 2402.20?
Australia levies 10.00% GST on the Value of the Taxable Importation = customs value + customs duty + international transport + insurance. There is no US-style MPF/HMF.
What is the ABN and import declaration requirement in Australia?
Commercial importers require an Australian Business Number (ABN) and lodge an ABF Full Import Declaration (FID) via the Integrated Cargo System (ICS).
What DAFF biosecurity (BICON) controls apply to HS 2402.20 in Australia?
Imports must satisfy Department of Agriculture, Fisheries and Forestry (DAFF) BICON biosecurity import conditions; food, plant, and animal products require inspection and clearance.
What Australian anti-dumping or countervailing measures apply to HS 2402.20?
Importers must verify whether measures administered by the Anti-Dumping Commission apply to their specific country of origin.
How do Australian FTA preferences (AUSFTA, ChAFTA, CPTPP) apply to HS 2402.20?
Qualifying originating goods from FTA partners enter duty-free or at concessional rates with a valid Certificate/Declaration of Origin meeting the relevant Rules of Origin.
Are there entry processing fees or harbor taxes in Australia?
Beyond customs duty and 10% GST, an Import Processing Charge applies to declarations above the AUD $1,000 low-value threshold; there is no US-style MPF/HMF.
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