Code 2403 19 · Heading 2403

Smoking tobacco, with tobacco substitutes in any proportion, except water-pipe tobacco containing tobacco

This covers smoking tobacco, including products containing tobacco substitutes regardless of the proportion. It does not cover water-pipe tobacco containing tobacco.

For example

Loose smoking tobacco, with or without tobacco substitutes

See the official tariff text

Official tariff text

Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco)

How we got to this code

IV
24
2403
2403 19

Show the steps

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 19 Smoking tobacco, whether or not containing tobacco … 2 of 4 subheadings under heading 2403
Is the smoking tobacco packed in a package with a net weight of max 500 g or over 500 g?

Pick the 8-digit code

Pick the description that best matches your product.

Import duty on the codes below: 74.9%

2 codes below this one

Compare the sibling codes

See all 4 codes at this level

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) you are here 74.9%
2403 91 Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404) 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%

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines1 Norwegian line

24.03.1900 Other

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

70.0%

Their lines2 British lines
EU originDuty free

2403 19 10 00 In immediate packings of a net content not exceeding 500 g

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where

Estimated from published US measures

Their lines15 US lines
Entry dateSept. 18, 2026

2403.19.20.20 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized"

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

24.03.1900

Other

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

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

See the 2 British lines

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

70.0%

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 v4.0.1599, last checked Sept. 13, 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).

See the 15 US lines

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

2403.19.20.20

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Pipe tobacco

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.20.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Roll-your-own tobacco for making cigarettes

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.20.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.30.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, To be used in products other than cigarettes, Flue-cured

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.30.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, To be used in products other than cigarettes, Burley

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.30.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, To be used in products other than cigarettes, Maryland

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.30.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, To be used in products other than cigarettes, Other

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.60.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Show all 15 lines

2403.19.60.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.60.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Maryland

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.60.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other

General rate

32.8¢/kg

From the EU

No single figure Estimated from published US measures 32.8¢/kg. Unless this line is exempt, the additional US duty brings its duty to 10.0% of its customs value where the ordinary duty is lower. The amount depends on the quantity and the customs value, so we do not turn it into a percentage. US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.90.50

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Flue-cured

General rate

350%

From the EU

350.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.90.60

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Burley

General rate

350%

From the EU

350.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.90.80

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Maryland

General rate

350%

From the EU

350.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99
2403.19.90.90

Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other

General rate

350%

From the EU

350.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 18, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, 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.