GCC Common Customs Tariff · HS code · HS 2403.99

2403.99.30.00.00

2403.99.30.00.00: Snuff.

Other manufactured tobacco (chewing, snuff)

✓ 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 100% standard rate depends on the country of origin
Additional duties and charges — No additional measures recorded for this origin.
VAT 20% import VAT
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

No additional measures recorded for this origin.

Same subheading in other tariffs

2403.99 Other manufactured tobacco and manufactured tobacco: other, other

UK 16% – 40% Third-country duty 2 tariff lines · average 28% EU 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% Türkiye 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty Canada 5% – 9.5% Third-country duty 5 tariff lines · average 7.7% Mexico 20% – 45% Third-country duty 2 tariff lines · average 32.5% Brazil 12.6% – 16.2% Third-country duty 2 tariff lines · average 14.4% Argentina 12.6% – 18% Third-country duty 2 tariff lines · average 15.3% Peru 6% Third-country duty 1 tariff line New Zealand Free Third-country duty 6 tariff lines · 4× specific or compound duty Japan Free – 3.4% Third-country duty 2 tariff lines · average 1.7% Taiwan 15% Third-country duty 2 tariff lines Switzerland Free Third-country duty 5 tariff lines · 3× specific or compound duty Norway Free Third-country duty 3 tariff lines North Macedonia 60% Third-country duty 2 tariff lines Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15%

GCC lines: 2403.99

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 · 2403.99.31.65

    The tariff classification of cut filler tobacco blends from Poland

  • H312092 U.S. CBP 19 October 2022 · 2403.99.20.30

    Application for Further Review of Protest No. 2720-20-101943; RMD Gutkha; excise tax

  • N325980 U.S. CBP 2 June 2022 · 2403.99.21.40

    The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil

  • N304879 U.S. CBP 15 July 2019 · 2403.99.20.90

    The tariff classification of shisha and hookah parts from Israel.

  • 600011176 HMRC 11 September 2024 – 10 September 2027 · 2403 99 90 00

    Tobacco leaves. These are used to wrap tobacco together, into a form which can be smoked. They work in the same way as cigarette papers. The product is presented or packaged in a single wrap, in a foil sealed package

  • 600010210 HMRC 9 April 2024 – 8 April 2027 · 2403 99 90 00

    Palm leaves rolled into the shape of a cone intended to be filled with smokable substances, chosen by the user. These are made from Palm leaf from tobacco, and corn husk filter. The product does not contain tobacco. These are presented in display boxes, there are two cones to a pack

9 rulings in total for this code

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 →

In the GCC Common Customs Tariff, 2403.99.30.00.00 is one of 8 lines under subheading 2403.99, other manufactured tobacco and manufactured tobacco: other, other.

The customs duty is 100%, and quantities are declared in Kilograms.

For the same subheading, the UK duty is 16%–40%, the EU duty is 16.6%–41.6%, the Türkiye duty is 16.6%–41.6%, the US duty is 350%, the Canada duty is 5%–9.5%, the Mexico duty is 20%–45%, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is 6%, the New Zealand duty is free, the Japan duty is 0%–3.4%, the Taiwan duty is 15%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 60% and the Nigeria duty is 10%–20%.

The GCC states imported goods of subheading 2403.99 worth US$196m in 2024; the largest supplier was India.

Questions and answers

What is the GCC import duty for HS code 2403.99.30.00.00?

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 2403.99 as a whole, the largest supplier in 2024 was India (US$168m), followed by Uzbekistan.

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