| Codice | Designazione | Aliquota |
|---|---|---|
| 2404110000 | Products intended for inhalation without combustion | 16.6% |
| 2404110000 | Containing tobacco or reconstituted tobacco | 16.6% |
| 2404110010 | Containing reconstituted tobacco | 16.6% |
| 2404110090 | Other | 16.6% |
| 2404120000 | Other, containing nicotine | 6.5% |
| 2404120010 | Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes | 6.5% |
| 2404120090 | Other | 6.5% |
| 2404190000 | Other | — |
| 2404191000 | Containing tobacco substitutes | 16.6% |
| 2404199000 | Other | 6.5% |
| 2404910000 | Other | — |
| — | ||
| 12.8% | ||
| 16.6% | ||
| 0% | ||
| 6.5% |
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