菲律宾 · 品目· 3 个子目· 9 个税号
2402烟草或烟草代用品制的雪茄烟、小雪茄烟及卷烟
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
子目（6 位 WCO 统一）
菲律宾税号（8 位）
本品目下 菲律宾海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 24.02 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | — |
| 2402.10.00 | - Cigars, cheroots and cigarillos, containing tobacco | — |
| 2402.20 | - Cigarettes containing tobacco : | — |
| 2402.20.10 | - - Beedies | — |
| 2402.20.20 | - - Clove cigarettes | — |
| 2402.20.90 | - - Other | — |
| 2402.90 | - Other : | — |
| 2402.90.10 | - - Cigars, cheroots and cigarillos of tobacco substitutes | — |
| 2402.90.20 | - - Cigarettes of tobacco substitutes | — |