Subheading · Chapter 24 · Heading 2403
2403.91: ‘Homogenised’ or ‘reconstituted’ tobacco
2403.91 is a six-digit subheading of heading 2403, other manufactured tobacco and manufactured tobacco substitutes, chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2403 91 00 00 'homogenised' or 'reconstituted' tobacco 16%
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia, Vietnam | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Norway agreement | Norway | 8.05% |
| DCTS Standard | Indonesia | 11.6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Dominican Republic | £107k | 81.9% | — |
 Germany | £24k | 18.1% | +168% |
 Canada | £0 | 0% | -100% |
 Philippines | £0 | 0% | -100% |
 Sweden | £0 | 0% | -100% |
Same subheading in other tariffs
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 
GCC 100% 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 World trade in 2024
Trade value (US$) no reported trade < US$185kUS$185k+US$6m+US$27m+> US$55m
Exports: 66
- France: US$100m
- Netherlands: US$55m
- Malaysia: US$48m
- United States: US$28m
- Russia: US$27m
- Belgium: US$27m
- Japan: US$27m
- South Korea: US$23m
- Dominican Republic: US$18m
- Indonesia: US$11m
- Romania: US$10m
- Italy: US$8m
- Zimbabwe: US$7m
- Brazil: US$7m
- Greece: US$7m
- Philippines: US$6m
- Serbia: US$4m
- Mexico: US$4m
- Switzerland: US$4m
- Germany: US$4m
- Vietnam: US$2m
- India: US$2m
- Paraguay: US$1m
- Poland: US$1m
- Sweden: US$698k
- Malawi: US$571k
- Luxembourg: US$545k
- Singapore: US$528k
- North Macedonia: US$483k
- Pakistan: US$352k
- Türkiye: US$329k
- Mozambique: US$185k
- Cambodia: US$185k
- South Africa: US$163k
- Morocco: US$122k
- Bulgaria: US$102k
- Austria: US$89k
- Czechia: US$84k
- Tanzania: US$81k
- China: US$69k
- United Kingdom: US$52k
- Norway: US$39k
- Lithuania: US$33k
- Sri Lanka: US$25k
- Croatia: US$21k
- Spain: US$20k
- Hungary: US$19k
- Hong Kong SAR China: US$17k
- Cameroon: US$14k
- Thailand: US$12k
- Papua New Guinea: US$2k
- Denmark: US$1k
- Taiwan: US$1k
- United Arab Emirates: US$800
- Honduras: US$700
- Ethiopia: US$600
- Panama: US$500
- Cyprus: US$300
- Nicaragua: US$200
- Australia: US$100
Trade value (US$) no reported trade < US$558kUS$558k+US$3m+US$16m+> US$22m
Imports: 114
- Philippines: US$49m
- Türkiye: US$48m
- Greece: US$27m
- Indonesia: US$22m
- United States: US$21m
- Belgium: US$20m
- Poland: US$20m
- Japan: US$20m
- Germany: US$19m
- Italy: US$18m
- South Korea: US$16m
- United Arab Emirates: US$13m
- Serbia: US$10m
- Russia: US$9m
- Switzerland: US$9m
- Dominican Republic: US$9m
- Portugal: US$8m
- Netherlands: US$7m
- China: US$7m
- Jordan: US$7m
- Madagascar: US$6m
- Czechia: US$5m
- Kazakhstan: US$5m
- Lithuania: US$5m
- Taiwan: US$5m
- Ukraine: US$3m
- Panama: US$3m
- Paraguay: US$3m
- Hungary: US$3m
- Vietnam: US$3m
- Romania: US$3m
- Spain: US$3m
- Tunisia: US$3m
- Azerbaijan: US$2m
- Brazil: US$2m
- Luxembourg: US$2m
- Hong Kong SAR China: US$2m
- Chile: US$2m
- India: US$2m
- Nicaragua: US$2m
- Canada: US$1m
- Mexico: US$1m
- Lebanon: US$1m
- Bulgaria: US$1m
- Colombia: US$842k
- Singapore: US$792k
- Morocco: US$746k
- Norway: US$666k
- Senegal: US$656k
- Uzbekistan: US$619k
- Israel: US$593k
- Malawi: US$581k
- Croatia: US$574k
- Saudi Arabia: US$558k
- Georgia: US$535k
- Libya: US$470k
- Zimbabwe: US$461k
- Sudan: US$332k
- Argentina: US$324k
- Nigeria: US$305k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  France | US$100m | 22.9% |
| 2 |  Netherlands | US$55m | 12.5% |
| 3 |  Malaysia | US$48m | 11% |
| 4 | United States | US$28m | 6.5% |
| 5 |  Russia | US$27m | 6.3% |
| 6 |  Belgium | US$27m | 6.3% |
| 7 | Japan | US$27m | 6.2% |
| 8 |  South Korea | US$23m | 5.3% |
| 9 | Dominican Republic | US$18m | 4.1% |
| 10 |  Indonesia | US$11m | 2.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Philippines | US$49m | 11.2% |
| 2 | Türkiye | US$48m | 11% |
| 3 |  Greece | US$27m | 6.1% |
| 4 | Indonesia | US$22m | 5% |
| 5 | United States | US$21m | 4.7% |
| 6 | Belgium | US$20m | 4.6% |
| 7 |  Poland | US$20m | 4.6% |
| 8 | Japan | US$20m | 4.5% |
| 9 | Germany | US$19m | 4.4% |
| 10 |  Italy | US$18m | 4.1% |
Import duty on this product around the world 163
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 17%median duty
- 17number of duty-free countries (MFN)
- 3,000%highest: Bermuda, Nauru, Fiji
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 7.5% | 5% – 10% | 2018 · HS 2012 |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 55% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 25% | 2021 · HS 2007 | |
| Argentina | 14% | 2023 · HS 2017 | |
 Armenia | 10% | 2023 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 2.6%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 100% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 33% | 2022 · HS 2017 | |
 Belarus | 10% | 2021 · HS 2017 | |
 Belize | 444%* | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 3,000%* | 2023 | |
 Bhutan | 100% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 15% | 2023 | |
| Brazil | 14% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 10% | 2023 | |
| Canada | 9.3% | 5% – 13% | 2023 |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 63%* | 2021 · HS 2002 | |
 Central African Republic | 10% | 2023 | |
 Chad | 10% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 57% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 10% | 2023 | |
 Costa Rica | 0% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 75% | 2023 · HS 2017 | |
| Dominican Republic | 14% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 11%* | 2019 · HS 2017 | |
 El Salvador | 0% | 2022 | |
 Equatorial Guinea | 10% | 2023 | |
 Eswatini | 15% | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 17% | 2023 | |
 Fiji | 1,726%* | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 10% | 2023 | |
 Gambia | 10% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 65% | 2023 · HS 2017 | |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 100% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 0% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
| Indonesia | 10% | 2023 | |
 Iran | 5% | 2020 · HS 2017 | |
 Israel | 2% | 0% – 6% | 2022 · HS 2017 |
 Jamaica | 40% | 2023 | |
| Japan | 0% | 2023 | |
 Jordan | 23% | 1.5% – 45% | 2023 |
 Kazakhstan | 10% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 20%* | 2023 · HS 2002 | |
 Kuwait | 100% | 2023 | |
 Kyrgyzstan | 10% | 2021 · HS 2017 | |
 Laos | 40% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 15% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 30% | 2021 · HS 2017 | |
 Liechtenstein | 21%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
| Malaysia | 203%* | 181% – 225% | 2023 |
 Maldives | 200% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 45% | 2023 · HS 2017 | |
 Micronesia | 50% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 20% | 2023 | |
 Montserrat | 30% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 30% | 2023 · HS 2017 | |
 Namibia | 15% | 2023 | |
 Nauru | 3,000%* | 2021 · HS 2017 | |
 Nepal | 30% | 2023 | |
| New Zealand | 5% | 2023 | |
 Nicaragua | 0% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 277%* | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 206% | 2023 · HS 2012 | |
 Palestinian Territories | 6% | 2017 · HS 2017 | |
 Panama | 0% | 2023 | |
 Papua New Guinea | 215%* | 2023 | |
 Paraguay | 14% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
| Philippines | 3% | 2023 | |
 Qatar | 100% | 2023 | |
| Russia | 10% | 2021 · HS 2017 | |
 Rwanda | 35% | 2023 | |
 Samoa | 35% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 100% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 200% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 884%* | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 15% | 2023 | |
| South Korea | 36% | 33% – 40% | 2023 |
 Sri Lanka | 255% | 2023 | |
 St Kitts & Nevis | 134%* | 2023 | |
 St Lucia | 45% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 10% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 35% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 50% | 2023 · HS 2007 | |
| Switzerland | 23%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 18% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 60% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 79% | 2023 · HS 2012 | |
| Türkiye | 17% | 2023 | |
 Tuvalu | 25% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 39%* | 2023 · HS 2017 | |
 United Arab Emirates | 100% | 2023 | |
| United Kingdom | 16% | 2023 | |
| United States | 350% | 2023 | |
 Uruguay | 14% | 2023 · HS 2017 | |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 40% | 2023 | |
 Venezuela | 14% | 2023 · HS 2017 | |
 Vietnam | 60% | 50% – 70% | 2023 |
 Wallis & Futuna | 0% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 25%* | 2023 | |
 Zimbabwe | 0.8% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 12239 Manufactured tobacco, extracts & essences, n.e.s.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 25090 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- ISIC Rev. 4 activity
- 1200 Manufacture of tobacco products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2403.91 | changed |
| 2012 | 2403.91 | changed |
| 2007 | 2403.91 | changed |
| 2002 | 2403.91 | changed |
| 1996 | 2403.91 | changed |
| 1992 | 2403.91 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
RG 03.07.2026 sayı 33299 · Karar 11489 · Source: resmigazete.gov.tr
Subheading 2403.91 is a single line in the UK Global Tariff, where the duty is 16%.
The EU Combined Nomenclature has one tariff line for subheading 2403.91; the duty is 16.6%.
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 16%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported these goods worth £130.6k (up 231% on the year before), at an average of £23.86 per kg; Dominican Republic supplied 82%, followed by Germany.
World trade in these goods reached US$437m in 2024, up 3.5% on 2023.
France was the largest exporter with 22.9% of the total, ahead of the Netherlands.
Questions and answers
What is the HS code for ‘Homogenised’ or ‘reconstituted’ tobacco?
‘Homogenised’ or ‘reconstituted’ tobacco fall under HS subheading 2403.91, part of heading 2403, in section IV of the Harmonized System.
What is the import duty on ‘Homogenised’ or ‘reconstituted’ tobacco in the UK?
Under the UK Global Tariff, imports under 2403.91 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on ‘Homogenised’ or ‘reconstituted’ tobacco in the EU?
Under the EU Combined Nomenclature, imports under 2403.91 from countries without a preferential agreement are charged at 16.6%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most ‘Homogenised’ or ‘reconstituted’ tobacco?
France, with US$100m in 2024 (22.9% of world exports).
Which countries can export these goods to the UK duty-free?
168 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 16% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Dominican Republic (82%), Germany (18%) and Canada (0%), out of total imports of £130.6k.