OpenLegislation

Annex

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Description of the goodsClassification NC CodeReasons
(1)(2)(3)
Rolls of tobacco wrapped in a porous cellulose film, which in length, thickness, colour, type of tobacco and firmness, have the appearance of cigarettes. These rolls of tobacco must be inserted into a tube of cigarette paper before being smoked.2402 20 00Classification is determined by the provisions of General Rules 1,2 a) and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2402 and 2402 20 00.