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Customs code · HS subheading 2403 99

Final code reached

Other manufactured tobacco or tobacco substitutes

Tobacco flour, and tobacco extracts or essences, excluding the listed tobacco products and 2404 goods

This is a complete 8-digit customs code. Exports and Intrastat use it as it is. For an import into the EU the declaration uses 2403 99 90 00: this code with 00 added.

This code covers manufactured tobacco or tobacco substitutes, tobacco flour, and tobacco extracts or essences. It does not cover chewing tobacco, snuff, cigars, cigarillos, cigarettes, smoking tobacco, homogenised or reconstituted tobacco, nicotine extracted from the tobacco plant, insecticides made from tobacco extracts or essences, or goods classified under 2404.

See the official tariff text

Official tariff text

Manufactured tobacco and tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. chewing tobacco, snuff, 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)

You are seeing what applies when you export from the EU. Switch above if you import.

You are seeing what applies when you import into the EU. Switch above if you export.

Your answer for export

The full EU export code is 2403 99 90.

You do not pick a 10-digit EU import line for an export declaration or Intrastat. The destination classifies the goods under its own tariff.

8 digits, ready

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 lines3 Norwegian lines

24.03.9910 Tobacco extracts and essences

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

16.0%

  • Their lines1 British line
  • EU originDuty free

2403 99 90 00 Other

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

24.7¢/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. 17, 2026

2403.99.21.30 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 3 Norwegian lines

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.

  • 24.03.9910

    Tobacco extracts and essences

    Ordinary duty
    Duty free

  • 24.03.9991

    Chewing tobacco and snuff, containing tobacco and nicotine

    Ordinary duty
    Duty free

  • 24.03.9999

    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 1 British line

Selling to Great Britain

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

  • 2403 99 90 00

    Other

    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 v4.0.1599, 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.

  • 2403.99.21.30

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Chewing tobacco

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.21.40

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Snuff and snuff flours of a kind described in statistical note 1 to this chapter

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.21.90

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.31.50

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, To be used in products other than cigarettes, Flue-cured

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.31.60

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, To be used in products other than cigarettes, Burley

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.31.65

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, To be used in products other than cigarettes, Other, Partially manufactured, blended or mixed tobacco

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.31.70

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, To be used in products other than cigarettes, Other

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.60.50

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.60.60

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.60.65

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Partially manufactured, blended or mixed tobacco

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.60.70

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other

    General rate
    24.7¢/kg
    From the EU
    No single figure Estimated from published US measures 24.7¢/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

  • 2403.99.90.50

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, 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

  • 2403.99.90.60

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, 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

  • 2403.99.90.65

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, Other, Partially manufactured, blended or mixed tobacco

    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

  • 2403.99.90.70

    Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences, 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. 17, 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.

Before you use the code

Check the facts that sit outside the code

The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.

Classify your own product, free Look up the current rates and rules
  1. The product and its form Check that your product really matches this description, including what it is made of and the form it arrives in.
  2. Country of origin Trade agreements, sanctions and extra measures can change the treatment of the very same code.
  3. Current tariff measures Check today's rate, any restrictions or licences, and the quantity customs asks for, with Toldstyrelsen or TARIC.

On an import declaration

2403 99 90 00

When these goods are imported into the EU, the declaration uses the 10-digit form 2403999000: this code with 00 added. There is no further split under it.

Look this line up in the EU tariff

Exports from the EU and Intrastat normally use the 8-digit code as it is.

EU tariff data of Sept. 13, 2026.

Rates, origin and documents

Read the signals first. Open only the ones you want to check.

Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.

Data of Sept. 1, 2026

Lower duty for goods from some countries

Possible

Preferential rates exist for goods originating in:

  • San Marino
  • Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe
  • Botswana, Eswatini, Lesotho, Mozambique and Namibia
  • Western Sahara
  • Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua and Panama
  • Ivory Coast
  • Cameroon
  • Colombia
  • +44 origins

These rates apply to Economic Partnership Agreements; CARIFORUM except Haiti; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP+ (incentive arrangement for sustainable development and good governance); OCTs (Overseas Countries and Territories); GSP - General arrangements.

Whether you can use one depends on the origin rules for the goods and on the documentation you can show.

Check this code in the official EU TARIC database

Restrictions and paperwork

Important

Import restrictions are recorded for goods originating in:

  • Ukraine

The EU records document conditions on this code. What customs may ask for depends on where the goods come from, exactly what the product is and the customs procedure.

Proof of origin 2 conditions

If you claim a lower rate for goods from a country the EU has a trade agreement with, customs asks for proof of origin, for example a EUR.1 certificate or an origin declaration.

Show the EU's own wording for these conditions
  • Movement certificate EUR.1
  • Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Sanctions and restricted regions 2 conditions

Some conditions come from EU sanctions rules. They matter when the goods are linked to a country or region the EU restricts trade with.

Show the EU's own wording for these conditions
  • Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
  • Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Check this code in the official EU TARIC database

EU tariff measure data of Sept. 1, 2026.

One last classification check

Check the path and the nearest alternatives.

Use this view if you are still unsure the code describes the product precisely.

How we got to this code

  1. IV
  2. 24
  3. 2403
  4. 2403 99
  5. 2403 99 90
Show the steps

Compare with the codes next to it.

Compare the sibling codes at this level before you settle on this one.

Classification decides the rate here: from 16.6% to 41.6%.

  • another option 2403 99 10 Chewing tobacco and snuff "nasal tobacco" 41.6%
  • you are here 2403 99 90 Manufactured tobacco and tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. chewing tobacco, snuff, 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%

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.