Heading 2403 · Chapter 24

Manufactured tobacco and tobacco substitutes, homogenised or reconstituted tobacco, and tobacco extracts or essences—excluding products under 2404 and cigars, cheroots, cigarillos and cigarettes

This covers manufactured tobacco, manufactured tobacco substitutes, homogenised or reconstituted tobacco, and tobacco extracts or essences. It does not cover products under 2404 or cigars, cheroots, cigarillos and cigarettes.

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Official tariff text

Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes)

The path to this code

Every code is reached through these choices, one level at a time.

Step 3 of 3

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 24 Tobacco and manufactured tobacco substitutes; produ… 9 of 9 chapters in section IV
Is it raw tobacco or tobacco waste; a cigar, cheroot, cigarillo or cigarette; other manufactured tobacco or a manufactured tobacco substitute; or a product containing tobacco, tobacco substitute or nicotine intended for inhalation without combustion or for nicotine uptake in the human body?
✓
Step 3 · Heading 2403 Manufactured tobacco and manufactured tobacco subst… 3 of 4 headings under chapter 24
Which named product type is it: tobacco-containing water-pipe tobacco; smoking tobacco, including smoking tobacco with tobacco substitutes; homogenised or reconstituted tobacco made from finely cut tobacco leaves, tobacco waste or tobacco flour; or chewing tobacco, snuff, another manufactured tobacco or tobacco substitute, tobacco flour, or a tobacco extract or essence?

More detailed codes

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4 codes below this one

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Classification decides the rate here: from 0.0% to 16.6%.

2401 Unmanufactured tobacco; tobacco refuse 11.2%
2402 Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes 10.0–57.6%
2403 Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes) you are here 16.6–74.9%
2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body 0.0–16.6%

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Previous code 2402

Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco …

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Manufactured tobacco and manufactured tobacco substitutes, "homogenis…

Next code 2404

Products containing tobacco, reconstituted tobacco, nicotine, or toba…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.