12.0 – Manufacture of tobacco products

This class includes: - manufacture of tobacco products and products of tobacco substitutes: cigarettes, fine-cut tobacco, cigars, pipe tobacco, chewing tobacco, snuff - manufacture of homogenised or reconstituted tobacco · This class also includes: - stemming and redrying of tobacco · This class excludes: - growing or preliminary processing of tobacco, see 01.15, 01.63 - manufacture of electronic cigarette vapour liquids, including closed refills, see 20.59 - manufacture of electronic cigarettes (vapes), see 32.99