Code 2403 91 · Heading 2403

Homogenised or reconstituted tobacco made from finely cut tobacco leaves, tobacco waste or tobacco flour, excluding goods classified under 2404

This code covers homogenised or reconstituted tobacco made from finely cut tobacco leaves, tobacco waste or tobacco flour. It does not cover goods classified under 2404.

For example

Homogenised tobacco made from finely cut tobacco leaves
Reconstituted tobacco made from tobacco waste
Homogenised tobacco made from tobacco flour

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See the official tariff text

Official tariff text

Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404)

The path to this code

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

Step 4 of 4

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?
✓
Step 4 · Subheading 2403 91 Tobacco, "homogenised" or "reconstituted" from fine… 3 of 4 subheadings under heading 2403
Is it homogenised or reconstituted tobacco made from finely cut tobacco leaves, tobacco waste or tobacco flour, and is it not a good classified under 2404?

Full 8-digit codes

Pick the description that best matches your product.

1 code below this one

2403 91 00 Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404) 16.6% Save

Compare the sibling codes

Classification decides the rate here: from 16.6% to 74.9%.

2403 11 Water-pipe tobacco (excl. tobacco-free. See subheading note 1.) 74.9%
2403 19 Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco) No rate on file
2403 91 Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404) you are here 16.6%
2403 99 Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant, insecticides manufactured from tobacco extracts and essences, and products of 2404) 16.6–41.6%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

24.03.9100

"Homogenised" or "reconstitued" tobacco

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 3, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

2403 91 00 00

'Homogenised' or 'reconstituted' tobacco

Ordinary duty

16.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 3, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

See all 4 codes at this level

Previous code 2403 19

Smoking tobacco, whether or not containing tobacco substitutes in any…

you are here 2403 91

Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco…

Next code 2403 99

Chewing tobacco, snuff and other manufactured tobacco and manufacture…

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.