The Customs Classification of Tobacco Heating Product Consumables
The Recast of Council Directive 2008/118/EC concerning the general arrangements for excise duty
July 20, 2018
Annex: CECCM submission to public consultation on tobacco excise tax review (Directive 2011/64EU)
August 27, 2018
THE CUSTOMS CLASSIFICATION OF TOBACCO HEATING PRODUCT CONSUMABLES AND THE CHEMICAL PREPARATIONS USED IN ENDS IN THE WCO’S HARMONIZED SYSTEM TARIFF NOMENCLATURE
Please find attached a CECCM paper, prepared in advnace of the Harmonized System Committee’s (HSC) 62nd Session meeting on 17th – 28th September 2018 to discuss the customs classification in the Harmonized System (HS) nomenclature for implementation in 2022 of:
a. tobacco used with Tobacco Heating Products (THPs); and
b. the chemical preparations used for e-cigarettes or electronic nicotine delivery systems (often called ‘e-liquids’).
The HSC has been invited to discuss the following four proposals on “Possible amendments to the nomenclature to create a new heading for nicotine products and novel tobacco products”:
