Presuming it's the fabric stuff, then I'd start with something like Autosmarts Brisk foam stuff.
It's in a spray can and you spray directly on to the headlining and then work in with a soft brush to loosen the dirt. It's a thankless task trying to remove tobacco stains but will soon get rid of the dirt.
Warning, by the time you've done the whole roof, your neck will ache!
there is also a product called woolite out as well which has been getting some good reviews
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