Explanatory Note
Title: Wholesale tobacco trade
Includes wholesale trade in cigarettes, cigarillos, cigars, pipe tobacco, snuff and
similar tobacco products intended for consumption.
Includes wholesale trade in lighters, pipes, cigarette rolling equipment, etc. and of
electronic cigarettes (vapes).
Does not include:
Wholesale trade of raw tobacco (46212);
Wholesale of e-liquids for electronic cigarettes (46850);