Customs Tariff of Canada · tariff item · HS 2403.91

2403.91.20.10

2403.91.20.10: Processed leaf tobacco suitable for use as cigar binders: packaged

✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026

  1. 2403 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.
  2. 24039 Other:
  3. 2403.91 "Homogenized'' or "reconstituted'' tobacco
  4. 2403.91.20 Processed leaf tobacco suitable for use as cigar binders
  5. 2403.91.20.10 Packaged

What you pay

Importing into Canada

Customs duty 10% standard rate depends on the country of origin

Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.

Same subheading in other tariffs

2403.91 ‘Homogenised’ or ‘reconstituted’ tobacco

UK 16% Third-country duty 1 tariff line EU 16.6% Third-country duty 1 tariff line Türkiye 16.6% Third-country duty 1 tariff line USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty Mexico 45% General (MFN) 2 tariff lines Brazil 12.6% General (MFN) 1 tariff line Argentina 12.6% General (MFN) 1 tariff line Peru 6% General (MFN) 1 tariff line New Zealand 5% General (MFN) 4 tariff lines · 3× specific or compound duty Japan Free General (MFN) 1 tariff line Taiwan 15% General (MFN) 1 tariff line GCC 100% General (MFN) 1 tariff line Switzerland specific or compound duty General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 15% General (MFN) 1 tariff line Nigeria 10% General (MFN) 1 tariff line

Canada lines: 2403.91

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364049 U.S. CBP 27 August 2026 · 2403.91.43.90

    The tariff classification of cut filler tobacco blends from Poland

  • 600011175 HMRC 7 October 2024 – 6 October 2027 · 2403 91 00 00

    A tobacco blend consisting of tobacco leaves, homogenised tobacco leaves and tobacco dust. The materials are blended with a food-grade adhesive, used to bind the components which are then formed into cylindrical type shapes or bunches. These bunches form the inner parts of cigarillos.

Legal notes

Subheading note

1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Chapter notes: Chapter 24 →

Tariff item 2403.91.20.10 is a line of the Customs Tariff of Canada under HS subheading 2403.91 (‘Homogenised’ or ‘reconstituted’ tobacco).

The MFN tariff rate is 10%, and quantities are declared in NMB.

For the same subheading, the UK duty is 16%, the EU duty is 16.6%, the Türkiye duty is 16.6%, the US duty is 350%, the Mexico duty is 45%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is free, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.

Canada imported goods of subheading 2403.91 worth US$1m in 2024.

Questions and answers

What is the Canada import duty for tariff item 2403.91.20.10?

The MFN tariff rate in the Customs Tariff of Canada is 10%; the supplementary unit is NMB. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.

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