GCC Common Customs Tariff · HS code · HS 2403.91
2403.91.00.00.00: Homogenised or reconstituted tobacco.
✓ 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
2403.91 ‘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 
Canada 5% – 13% General (MFN) 6 tariff lines · average 9.3% 
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 
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 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
The tariff classification of cut filler tobacco blends from Poland
- 600011175 HMRC
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.
HS code 2403.91.00.00.00 is a line of the GCC Common Customs Tariff under HS subheading 2403.91 (‘Homogenised’ or ‘reconstituted’ tobacco).
The customs duty is 100%, and quantities are declared in Kilograms.
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 Canada duty is 5%–13%, 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 Norway duty is free, the North Macedonia duty is 15% and the Nigeria duty is 10%.
The GCC states imported goods of subheading 2403.91 worth US$13m in 2024; the largest supplier was France.
Questions and answers
What is the GCC import duty for HS code 2403.91.00.00.00?
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 2403.91 as a whole, the largest supplier in 2024 was France (US$9m), followed by South Korea.