Customs item information

Israel Tax Authority
Israel Tax Authority
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 bod
  • chapter notes
    • 1.

      1. - This Chapter does not cover medicinal cigarettes (Chapter 30).

    • 2.
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  • subheading notes
    • 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

  • additional (Israeli) notes
    • 1.

      1.- The term tobacco unit that appears in headings 24.03.9110 and 24.03.9920 relates to compressed tobacco, packed or wrapped in separate unit for example heat stick, heated by device adapted for aspiration of steam created by heating tobacco; it should be emphasized that single unit is mentioned and not in packet or package containing several units.

chapter notes
subheading notes
additional (Israeli) notes
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