Heading · Chapter 24
2403: Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences
4 subheadings make up heading 2403 in chapter 24 (tobacco and manufactured tobacco substitutes).
Duty rates compared
UK
EUSubheadings 4
- 2403.11Water-pipe tobacco specified in subheading note 1 to this chapter
- 2403.19Smoking tobacco, whether or not containing tobacco: otherOther smoking tobacco
- 2403.91‘Homogenised’ or ‘reconstituted’ tobacco
- 2403.99Other manufactured tobacco and manufactured tobacco: other, otherOther manufactured tobacco (chewing, snuff)
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$33m+US$142m+> US$368m
Exports: 138
- Germany: US$1bn
- Netherlands: US$852m
- Poland: US$785m
- Serbia: US$368m
- Sweden: US$359m
- Denmark: US$357m
- India: US$348m
- Hungary: US$228m
- Türkiye: US$206m
- Belgium: US$195m
- France: US$174m
- Philippines: US$170m
- United States: US$166m
- Portugal: US$142m
- Indonesia: US$141m
- Brazil: US$130m
- Egypt: US$130m
- Russia: US$103m
- United Arab Emirates: US$98m
- Czechia: US$98m
- South Korea: US$69m
- Côte d’Ivoire: US$61m
- Luxembourg: US$55m
- Jordan: US$55m
- Sri Lanka: US$52m
- Malaysia: US$49m
- Zimbabwe: US$47m
- China: US$45m
- South Africa: US$43m
- Japan: US$39m
- Dominican Republic: US$38m
- Uzbekistan: US$33m
- Morocco: US$33m
- Uganda: US$30m
- Romania: US$29m
- Switzerland: US$25m
- Greece: US$23m
- Italy: US$20m
- Niger: US$20m
- Kazakhstan: US$16m
- Mexico: US$14m
- Lithuania: US$14m
- Thailand: US$14m
- Vietnam: US$11m
- Ukraine: US$11m
- United Kingdom: US$8m
- Nigeria: US$8m
- Kenya: US$8m
- Slovakia: US$8m
- Pakistan: US$6m
- Hong Kong SAR China: US$5m
- Singapore: US$5m
- Norway: US$5m
- Fiji: US$4m
- Spain: US$4m
- Austria: US$4m
- Croatia: US$4m
- Armenia: US$3m
- Estonia: US$3m
- Tunisia: US$3m
Trade value (US$) no reported trade < US$5mUS$5m+US$23m+US$102m+> US$266m
Imports: 210
- Germany: US$849m
- Spain: US$378m
- Egypt: US$350m
- Algeria: US$341m
- Norway: US$326m
- Poland: US$293m
- United Arab Emirates: US$266m
- Türkiye: US$251m
- Italy: US$216m
- United States: US$190m
- Luxembourg: US$190m
- France: US$170m
- Hungary: US$132m
- Czechia: US$123m
- Belgium: US$122m
- Indonesia: US$121m
- United Kingdom: US$116m
- India: US$114m
- Greece: US$110m
- Romania: US$109m
- Netherlands: US$102m
- Serbia: US$99m
- Iraq: US$96m
- Dominican Republic: US$89m
- Switzerland: US$88m
- Azerbaijan: US$86m
- South Korea: US$79m
- Portugal: US$62m
- Australia: US$59m
- Burkina Faso: US$58m
- Saudi Arabia: US$55m
- Philippines: US$54m
- Argentina: US$54m
- Uzbekistan: US$50m
- Lithuania: US$49m
- Iran: US$47m
- Russia: US$45m
- Ukraine: US$43m
- Myanmar (Burma): US$42m
- Singapore: US$38m
- Mexico: US$37m
- Japan: US$33m
- Israel: US$33m
- Mali: US$32m
- Mozambique: US$31m
- Taiwan: US$31m
- Kazakhstan: US$30m
- Georgia: US$29m
- Libya: US$29m
- Croatia: US$27m
- Sweden: US$26m
- Canada: US$25m
- Slovakia: US$23m
- Vietnam: US$23m
- Lebanon: US$22m
- Jordan: US$22m
- Austria: US$21m
- Yemen: US$21m
- Morocco: US$21m
- Hong Kong SAR China: US$20m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Germany | US$1bn | 16.2% |
| 2 |  Netherlands | US$852m | 11.9% |
| 3 |  Poland | US$785m | 11% |
| 4 |  Serbia | US$368m | 5.1% |
| 5 |  Sweden | US$359m | 5% |
| 6 |  Denmark | US$357m | 5% |
| 7 |  India | US$348m | 4.9% |
| 8 |  Hungary | US$228m | 3.2% |
| 9 |  Türkiye | US$206m | 2.9% |
| 10 |  Belgium | US$195m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$849m | 11.8% |
| 2 |  Spain | US$378m | 5.3% |
| 3 |  Egypt | US$350m | 4.9% |
| 4 |  Algeria | US$341m | 4.8% |
| 5 |  Norway | US$326m | 4.6% |
| 6 | Poland | US$293m | 4.1% |
| 7 |  United Arab Emirates | US$266m | 3.7% |
| 8 | Türkiye | US$251m | 3.5% |
| 9 |  Italy | US$216m | 3% |
| 10 |  United States | US$190m | 2.7% |
In the UK Global Tariff, heading 2403 covers 6 tariff lines and the duty is between 16% and 70%.
The EU Combined Nomenclature divides heading 2403 into 6 tariff lines; the duty is between 16.6% and 74.9% (average 49.9%).
In the Turkish Customs Tariff Schedule, heading 2403 covers 10 tariff lines and the duty is between 16.6% and 74.9%.
The Harmonized Tariff Schedule of the United States divides heading 2403 into 13 tariff lines; the duty is 350%. 10 lines have a specific or compound duty.
World trade in heading 2403 goods reached US$7bn in 2024, down 3.4% on 2023.
Germany was the largest exporter with 16.2% of the total, ahead of the Netherlands.
Germany imported the most (US$849m).
The United Kingdom ranked 46th among 138 exporters with US$8m.
The United Kingdom imported US$116m.
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.
Products classified here
Questions and answers
What is the HS code for other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences?
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences fall under HS heading 2403, part of chapter 24, in section IV of the Harmonized System.
What is the import duty on other manufactured tobacco and manufactured… in the UK?
Under the UK Global Tariff, imports under 2403 from countries without a preferential agreement are charged at 16% to 70%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other manufactured tobacco and manufactured… in the EU?
Under the EU Combined Nomenclature, imports under 2403 from countries without a preferential agreement are charged at 16.6% to 74.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other manufactured tobacco and manufactured…?
Germany, with US$1bn in 2024 (16.2% of world exports).