2403 11 00 · Water-pipe tobacco specified in subheading note 1 to this chapter
See subheading note 1 to this chapter and the HS Explanatory Note to subheading 2403 11.
EU Combined Nomenclature · CN code · HS 2403.11
✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026
Importing into EU
Charges on top of the customs duty, and rules the goods must meet at the border.
| Order number | Origin | In-quota duty | Period | Volume | Balance | Validity |
|---|---|---|---|---|---|---|
| 09.0774 | Norway | Free | 1 January 2026 – 31 December 2026 | 370,000 kg | 370,000 kg | Open |
Balances from the Commission’s weekly quota report of 23 October 2026.
The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.
TEDB · 26 October 2026
Alcohol, tobacco and energy products also pay excise duty in the member state where they are released for consumption, on top of customs duty and VAT. The rates below are the standard national rates reported to the European Commission; the category that applies depends on the product (strength, sparkling or still, use).
| Member state | Rate |
|---|---|
| 34% of the retail price | |
| €136.00 per 1,000 pieces + 31.5% of the retail price · minimum: €265.87 | |
| €214.74 per 1,000 pieces | |
| €126.90 per 1,000 pieces | |
| €150.00 per 1,000 pieces | |
| €150.36 per 1,000 pieces | |
| €201.03 per 1,000 pieces · minimum: €201.03 | |
| €138.00 per 1,000 pieces | |
| €137.90 per 1,000 pieces + 48% of the retail price | |
| €36.20 per 1,000 pieces + 51.4% of the retail price · minimum: €153.70 | |
| €15.66 per 1,000 pieces + 13.13% of the retail price · minimum: €26.00 | |
| €156.70 per 1,000 pieces | |
| €75.30 per 1,000 pieces | |
| €375.85 per 1,000 pieces | |
| 56.5% of the retail price | |
| €134.00 per 1,000 pieces | |
| €135.20 per 1,000 pieces | |
| €26.40 per 1,000 pieces + 35.6% of the retail price · minimum: €77.90 | |
| €36.40 per 1,000 pieces | |
| €346.98 per 1,000 pieces · minimum: €346.98 | |
| €79.42 per 1,000 pieces + 32.05% of the retail price · minimum: €142.53 | |
| €91.00 per 1,000 pieces + 15% of the retail price · minimum: €205.95 | |
| €124.75 per 1,000 pieces | |
| €177.00 per 1,000 pieces | |
| €59.00 per 1,000 pieces | |
| 34% of the retail price · minimum: €30.00 | |
| €228.81 per 1,000 pieces |
The CN code can also cover goods taxed in another category, and member states apply reduced rates and exemptions (small producers, uses). Source: TEDB · 26 October 2026 · © European Union, CC BY 4.0
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 74.9% |
| GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) | Afghanistan, Angola, Bangladesh, Benin and 42 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 moreAntarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna | Free |
| GSP+ (incentive arrangement for sustainable development and good governance) | Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 moreBolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Namibia | Free |
| Eastern and Southern Africa States | Mauritius, Seychelles, Zimbabwe | Free |
| EU–Andorra agreement | Andorra | Free |
| EU–Albania agreement | Albania | Free |
| EU–Bosnia & Herzegovina agreement | Bosnia & Herzegovina | Free |
| EU–Canada agreement | Canada | Free |
| EU–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| EU–Chile agreement | Chile | Free |
| EU–Cameroon agreement | Cameroon | Free |
| EU–Colombia agreement | Colombia | Free |
| EU–Algeria agreement | Algeria | Free |
| EU–Ecuador agreement | Ecuador | Free |
| EU–Egypt agreement | Egypt | Free |
| Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. | Western Sahara | Free |
| EU–Fiji agreement | Fiji | Free |
| EU–United Kingdom agreement | United Kingdom | Free |
| EU–Georgia agreement | Georgia | Free |
| EU–Ghana agreement | Ghana | Free |
| EU–Israel agreement | Israel | Free |
| European Economic Area - Iceland | Iceland | Free |
| EU–Jordan agreement | Jordan | Free |
| EU–Japan agreement | Japan | Free |
| EU–Kenya agreement | Kenya | Free |
| EU–South Korea agreement | South Korea | Free |
| EU–Lebanon agreement | Lebanon | Free |
| EU–Morocco agreement | Morocco | Free |
| EU–Moldova agreement | Moldova | Free |
| EU–Montenegro agreement | Montenegro | Free |
| EU–North Macedonia agreement | North Macedonia | Free |
| EU–Mexico agreement | Mexico | Free |
| EU–New Zealand agreement | New Zealand | Free |
| EU–Peru agreement | Peru | Free |
| EU–Papua New Guinea agreement | Papua New Guinea | Free |
| EU–Palestinian Territories agreement | Palestinian Territories | Free |
| EU–Serbia agreement | Serbia | Free |
| EU–Singapore agreement | Singapore | Free |
| EU–San Marino customs union | San Marino | Free |
| EU–Syria agreement | Syria | Free |
| EU–Tunisia agreement | Tunisia | Free |
| EU–Türkiye customs union | Türkiye | Free |
| EU–Ukraine agreement | Ukraine | Free |
| EU–Samoa agreement | Samoa | Free |
| EU–Kosovo agreement | Kosovo | Free |
| EU–South Africa agreement | South Africa | Free |
| EU–Vietnam agreement | Vietnam | 9.3% |
| EEA - European Economic Area | Norway | 36.35% |
| GSP - General arrangements | Congo - Brazzaville, Cook Islands, India, Indonesia and 5 moreCongo - Brazzaville, Cook Islands, India, Indonesia, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu | 52.4% |
| Mercosur | Argentina, Brazil, Paraguay, Uruguay | 65.5% |
| Country | Value | Share | Change |
|---|---|---|---|
| €9.8m | 72.6% | +52.3% | |
| €1.5m | 10.8% | +139.8% | |
| €762k | 5.7% | +55.5% | |
| €412k | 3.1% | -38.5% | |
| €370k | 2.7% | -35.5% | |
| €329k | 2.4% | -4.1% | |
| €101k | 0.7% | +574.2% | |
| €67k | 0.5% | -41.4% |
2403.11 Water-pipe tobacco specified in subheading note 1 to this chapter
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.
The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.
See subheading note 1 to this chapter and the HS Explanatory Note to subheading 2403 11.
Scope
The scope of the smoking test is to set up a harmonised method to distinguish manufactured tobacco (tobacco ready for smoking without any further processing) of heading 2403 from unmanufactured tobacco of heading 2401. In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event that it is not be possible to smoke the sample without further (industrial) processing.
Introduction
For the purpose of subheading 2403 19 the expression ‘suitable for smoking’ means that the product could be rolled or filled in the cigarette form and burned with several puffs, or could be filled into the pipe and burned with several puffs).
Principle of the test
Whether it is possible to smoke a tobacco sample is assessed in several ways: by rolling with a cigarette paper to prepare a ‘roll your own’ (RYO) cigarette and filling into the cigarette tube (CTF) or filling the tobacco into a pipe. Pipe and prepared cigarettes are lit and smoked. The ignition and smoking are evaluated.
Field of application
The test is applicable for any tobacco or tobacco products including parts of tobacco products such as cigar filler. The test can be hazardous when the sample is contaminated (affected) by mould.
Equipment
Temperature and humidity control box for sample conditioning (temperature 22 ± 1 °C and humidity 60 ± 3 %)
Cigarette tube filler
Cigarette papers (length 70 mm, width 37 mm)
Cigarette tubes (diameter 7.3 mm, length 85 mm including the filter)
Lighter
Brush for cleaning of cigarette tube filler
Pipe
Pipe tamper
Tools for pipe cleaning
Smoking machine (ISO 3308 compliant)
Sample preparation
The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering. When the sample is dry (water content is less than 8 % by mass), it should be conditioned (temperature 22 ± 1 °C and humidity 60 ± 3 %) for at least 48 hours.
The sample is not allowed to be cut in any way, broken, crushed, ground or otherwise split.
Test procedure
Clean the cigarette tube filler and the pipe.
Pipe:
Cigarettes:
Test evaluation (typical examples)
If one of the smoking tests is positive, the tobacco can be smoked (subheading 2403 19).
| Pipe smoking test evaluation | RYO cigarette smoking test evaluation | CTF cigarette smoking test evaluation | Final evaluation | Remark |
| It is not possible to fill the sample into the pipe (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to roll the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to prepare the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to smoke the sample without further (industrial) processing | Typical for subheadings 2401 10, 2401 20, 2401 30 |
| It is not possible to smoke the sample in the pipe (the stuffing shows no or very low permeability and pipe goes out almost immediately after ignition) | It is not possible to roll the sample into the cigarette, sample does not contain tobacco fibres which maintains the roll (keep together), filling is falling out from the cigarette paper | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for tobacco refuse (small lamina particles) – subheadings 2403 19 |
| It is possible to smoke the sample in the pipe | The sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for cut tobacco – subheading 2403 19 |
| It is not possible to smoke the sample in the pipe (the stuffing is burned very quickly and great amount of heat is released - the pipe could be damaged) | Sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for fine cut tobacco - subheading 2403 19 |
| It is not possible to fill the sample into the pipe (the sample particles are very hard) | It is not possible to roll the cigarette (hard particles rip the cigarette paper) | It is not possible to fill the cigarette tube (hard particles rip the cigarette paper) | It is not possible to smoke the sample without further (industrial) processing | Typical for cut stems – subheading 2401 30 |
For some samples (especially tobacco refuse) it is possible to roll almost shapeless ‘rolls’. If such ‘rolls’ crumble away before lighting or the ‘tobacco particles’ fall out from the lit ‘rolls’ after the first puff, the result is then noted as follows: ‘it is not possible to roll the cigarette’.
Literature
ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.
In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event it shall not be possible to smoke the sample without further (industrial) processing.
Principle of the method
The method is based on determination of mass fractions of the sample remaining on sieves with different mesh size to distinguish between products classified under subheading 2401 20 and products classified under subheading 2401 30.
If 50 % by mass or more of the particles in sample are larger than 3.15 mm (c.f. CORESTA method no 16), the sample is partly or wholly stemmed/stripped tobacco (subheading 2401 20).
If more than 50 % by mass of the particles is smaller than 3.15 mm (in one of all three dimensions), the sample is tobacco refuse (subheading 2401 30).
Applicability
The results can be affected by physicochemical properties of the sample and several other factors:
Equipment
Temperature and humidity control box for sample conditioning (temperature (22 ± 1 °C) and humidity (60 ± 3 %)).
Analytical balances - accuracy min. 0.01 g
Set of circular sieves of specifications according to ISO 3310-1 (metal wire cloth - square aperture), sieve diameter 200 mm, sieve high 50 mm and aperture diameters as follows 0.4 mm; 3.15 mm and 6.3 mm
Ultrasonic bath for cleaning of the sieves
Vibration sieve separator able to produce vibration at 50 Hz and of amplitude 3 mm
Bottom and cover for the set of sieves
Brush for removing the sample particles from sieves
Sample preparation
The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering and divided into two test portions.
The sample is weighed (from 50 g to 150 g) and then conditioned at a temperature of 22 ± 1 °C and a humidity of 60 ± 3 % for at least 48 hours.
After that all work with the sample should be performed in the controlled atmosphere with a temperature of 22 ± 1 °C and a humidity of 60 ± 5 %. Testing temperature and humidity should be measured and included in the test report. Also the atmospheric pressure should be measured and included into the test report when the atmospheric pressure is outside the range 86 kPa – 106 kPa.
Method
Sieves should be clean and undamaged. Every sieve is weighed precisely (0.01 g). Sieves are composed bottom up as follows - bottom (retention container for dust collection), sieve with the smallest aperture diameter, other sieves by ascending aperture diameter and cover.
The conditioned sample is weighed with absolute precision of 0.01 g and evenly spread on the upper sieve which is then closed with the cover.
The set of sieves is placed into the vibration sieve separator and subjected to vibrations at 50 Hz with an amplitude of 3 mm for 5 to 15 minutes (according to the sample weight).
When the sieving is finished the set of sieves is removed from the separator.
Then the cover of the sieve and upper sieve is removed. Dust particles stuck to the sides of the upper sieve are brushed into the sieve and then by five strokes by hand to the sieve these particles are forced to fall through into the sieve underneath (sieve with the smaller aperture diameter).
This dust is removed gradually from all sieves. Each sieve with the sample particles is weighed precisely (0.01 g) as well as the bottom with the dust.
The test is performed in parallel but with another portion of the test sample.
Calculations
The results are calculated as sample mass fraction (residue) remaining on the particular sieve. For each sieve the sample mass fraction Z X is calculated according to the formula:
in % by mass, where
m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).
The sieving recovery Y s is calculated according to the formula:
in %, where
m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).
Evaluation and expression of results
The sieving recovery should be higher than 99 %. If not, the whole test should be repeated with another sample portion. The sample conditioning is checked according to ISO 3402.
The results are expressed as sample mass fraction (residue on the particular sieves) in % by mass rounded to one decimal. The test report should include also the sieve aperture diameters, time of sieving, vibration amplitude and frequency, sample weight, temperature and humidity of testing atmosphere.
Metrological parameters
Limit of quantification is 5 % by mass.
Repeatability limit is 1.5 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the repeatability limit r = 0.06 x Zx.
Measurement uncertainty is 2 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the measurement uncertainty U = 0,1 x Zx.
Literature
CORESTA Recommended Method No 16: Lamina strip particle size determination ISO 2395 Test sieves and test sieving – Vocabulary.
ISO 3310-1 Test sieves - Technical requirements and testing – Part 1: Test sieves of metal wire cloth.
ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.
Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union
The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.
| Year | Description | Third-country duty | Supplementary unit |
|---|---|---|---|
| 2026 | Water-pipe tobacco specified in subheading note 1 to this chapter | 74.9% | — |
| 2025 | unchanged | 74.9% | — |
| 2024 | unchanged | 74.9% | — |
| 2023 | unchanged | 74.9% | — |
| 2022 | unchanged | 74.9% | — |
| 2021 | unchanged | 74.9% | — |
| 2020 | unchanged | 74.9% | — |
| 2019 | Water-pipe tobacco specified in subheading note 1 to this chapter | 74.9% | — |
In the EU Combined Nomenclature, 2403 11 00 is one of 1 line under subheading 2403.11, water-pipe tobacco specified in subheading note 1 to this chapter.
The third-country duty is 74.9%, and quantities are declared in —.
Goods from 149 countries can enter the EU at a preferential rate instead of the standard 74.9%; 134 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.
In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the EU imported goods of subheading 2403.11 worth €13.5m (up 45% on the year before), at an average of €12.77 per kg; Türkiye supplied 73%, followed by Moldova.
For the same subheading, the UK duty is 70%, the Türkiye duty is 74.9%, the Canada duty is 4%, the Mexico duty is 67%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the New Zealand duty is 5%, the Japan duty is 29.8%, the Taiwan duty is 15%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 45%–60% and the Nigeria duty is 20%.
EU member states imported goods of subheading 2403.11 worth US$47m in 2024; the largest supplier from outside the EU was Türkiye.
The third-country duty in the EU Combined Nomenclature is 74.9%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
149 countries have a preferential rate on this line, 134 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.
For subheading 2403.11 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$2m).