GCC Common Customs Tariff · HS code · HS 2403.11
2403.11.00.00.00: Water pipe tobacco specified in Subheading Note 1 to this Chapter, whether or not containing tobacco subtitutes in any proportion.
✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026
What you pay
Importing into GCC
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
2403.11 Water-pipe tobacco specified in subheading note 1 to this chapter
UK 70% Third-country duty 1 tariff line 
EU 74.9% Third-country duty 1 tariff line 
Türkiye 74.9% Third-country duty 1 tariff line 
USA specific or compound duty General (MFN) 1 tariff line 
Canada 4% General (MFN) 1 tariff line 
Mexico 67% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 1 tariff line 
Peru 6% General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 2 tariff lines · 1× specific or compound duty 
Japan 29.8% General (MFN) 1 tariff line 
Taiwan 15% General (MFN) 1 tariff line 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 45% – 60% General (MFN) 2 tariff lines · average 52.5% 
Nigeria 20% General (MFN) 1 tariff line 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.
HS code 2403.11.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 2403.11 (water-pipe tobacco specified in subheading note 1 to this chapter).
The customs duty is 100%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 70%, the EU duty is 74.9%, 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 Norway duty is free, the North Macedonia duty is 45%–60% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 2403.11 worth US$85m in 2024; the largest supplier was Egypt.
Questions and answers
What is the GCC import duty for HS code 2403.11.00.00.00?
The customs duty in the GCC Common Customs Tariff is 100%; the supplementary unit is Kilograms. 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.
Where does the GCC import these goods from?
For subheading 2403.11 as a whole, the largest supplier in 2024 was Egypt (US$30m), followed by India.