HS 240130 Tobacco refuse

Quick Answer: HS code 240130 covers "Tobacco refuse," which includes waste tobacco from manufacturing, sweepings, and damaged tobacco leaves unsuitable for further processing into finished tobacco products. This category is distinct from raw or processed tobacco intended for consumption. Importers and exporters should note the varied duty structures. In the UK, the rate is 18.00 GBP per 100 kg. The EU applies a complex rate of 11.20% ad valorem, with a minimum of 22.00 EUR per 100 kg and a maximum of 56.00 EUR per 100 kg. The US generally offers duty-free entry for many lines under this code, though specific subheadings may carry duties such as $1.21/kg. Classification accuracy is crucial to avoid misdeclaration penalties and ensure compliance with WCO guidelines and national tariff schedules.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
2401300000 18.00 GBP / 100 kg — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
2401300000 11.20 % MIN 22.00 EUR / 100 kg MAX 56.00 EUR / 100 kg — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
2401302510 — — ["kg"]
2401302520 — — ["kg"]
2401302710 — — ["kg"]
2401300300 Free — ["kg"]
2401300600 Free — ["kg"]

Special rates available under trade agreements including USMCA, KORUS, GSP.

Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).

Data compiled and presented by HSRates.

Which Trade Agreements Reduce Duties for HS 2401.30?

Imports of Tobacco refuse may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.

United States (HTSUS)

Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 for USMCA, KORUS, and 14 other programs

European Union (TARIC)

Preferential rate data not yet available.

United Kingdom

Preferential rate data not yet available.

Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.

Data compiled by HSRates.

Which Preferential Rates Apply to Your Origin Country?

Select an origin country to see if preferential rates apply.

Preferential rates based on available trade agreements. Actual rates may vary.

How Has Trade Volume Developed?

How to Classify This HS Code?

What products does HS 240130 cover?

This subheading covers "Tobacco refuse," which, according to the Harmonized System Explanatory Notes (HSEN) for Heading 2401, encompasses the waste products of tobacco manufacture or processing. This includes items such as tobacco trimmings, dust, stems, and other remnants that are unsuitable for use as smoking tobacco, chewing tobacco, or snuff in their current form, but may be used for the extraction of nicotine or for the manufacture of reconstituted tobacco. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system align with this definition, specifying that these are by-products of tobacco processing. These materials are distinct from prepared tobacco products and represent raw or semi-processed waste.

What falls outside HS 240130?

The following products are excluded from HS 240130: prepared tobacco products such as cigars, cigarettes, smoking tobacco, chewing tobacco, and snuff, which are classified under HS 2402 and 2403, respectively. For instance, tobacco stems that have been specially processed and cut to a specific size for use as a filler in cigarettes or cigars would typically fall under HS 2403, as they are no longer mere "refuse." Similarly, tobacco leaves that are merely broken but still suitable for direct use in manufacturing tobacco products without further significant processing are classified under HS 240110 or 240120, depending on whether they are unstemmed or stemmed. Reconstituted tobacco, even if made from refuse, is classified under HS 240399.

What are common classification mistakes for HS 240130?

A common error is misclassifying tobacco stems or trimmings that have undergone some level of processing beyond simple separation, mistakenly placing them in 240130 when they should be in 2403. Importers sometimes fail to distinguish between true "refuse" and tobacco materials that, while not whole leaf, are intended for direct use in manufacturing finished tobacco products without further significant transformation, which would fall under other subheadings of 2401 or 2403. This often occurs when the processing of the "refuse" elevates it beyond mere waste, making it a semi-finished product. Adherence to General Interpretative Rule (GRI) 1 and 6 is crucial, ensuring the classification is based on the product's actual condition and intended use, as defined by the subheading notes.

How should importers classify products under HS 240130?

The correct procedure for classifying products under HS 240130 involves a thorough examination of the product's physical characteristics, its origin as a by-product of tobacco processing, and its intended use. Importers and customs brokers should first confirm that the material consists of waste from tobacco manufacture (e.g., dust, trimmings, stems) and is not a prepared tobacco product. Reviewing manufacturing specifications and process descriptions is essential to ascertain that the material has not been further processed beyond what is typical for refuse. Consulting the WCO HS Explanatory Notes for Heading 2401 is critical. For US imports, verify the classification against the USITC HTS, where the duty rate for 2401.30.00.00 is Free (0% ad valorem) for most favored nation (MFN) countries. For EU imports, check the TARIC database for the specific duty rate, which is also generally 0% for MFN countries.

Which HS Codes Are Related?

HS 240110 HS 240120 HS 240311 HS 240210 HS 240220 HS 240412

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What is 'tobacco refuse' under HS code 2401.30 and how is it distinguished from other tobacco products?

HS code 2401.30 specifically covers 'Tobacco refuse.' According to the Harmonized System Explanatory Notes (HSEN) for Chapter 24, tobacco refuse generally refers to waste resulting from the processing of tobacco leaves or the manufacture of tobacco products. This includes items such as broken leaves, dust, stems, trimmings, and other waste material that is no longer suitable for its original intended use as whole leaf tobacco (2401.10, 2401.20) or manufactured tobacco (2402, 2403). The key distinction lies in its nature as a residual or waste product, often used for purposes like the extraction of nicotine, manufacture of reconstituted tobacco, or as an agricultural input, rather than direct consumption as smoking or chewing tobacco.

What are the typical import duty rates for HS 2401.30 'Tobacco refuse' in major markets, and are there preferential rates available?

Import duty rates for HS 2401.30 'Tobacco refuse' vary significantly by importing country and trade agreement. For instance, the UK Global Tariff (UKGT) may apply a specific duty rate such as '18.00 GBP / 100 kg'. The EU TARIC system might show a complex duty structure like '11.20 % ad valorem MIN 22.00 EUR / 100 kg MAX 56.00 EUR / 100 kg'. In other jurisdictions, such as the United States under the Harmonized Tariff Schedule (HTSUS), the Most Favored Nation (MFN) duty rate could be 'Free' or a specific rate like '$1.21/kg' depending on the specific subheading and statistical annotation. Importers should always verify the exact duty rate with the official tariff schedule of the importing country, as preferential rates (e.g., under Free Trade Agreements like USMCA, EU-Japan EPA, or GSP schemes) may reduce or eliminate these duties, provided the goods meet the relevant Rules of Origin requirements and proper documentation is submitted.

What documentation is typically required for importing 'Tobacco refuse' under HS 2401.30?

Importing 'Tobacco refuse' under HS 2401.30 generally requires standard customs documentation, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, due to the nature of tobacco products, specific regulatory documentation may be mandated. This can include phytosanitary certificates from the exporting country's agricultural authority to certify the material is free from pests and diseases. Depending on the intended use (e.g., for nicotine extraction, agricultural use), additional permits or licenses from health, agricultural, or environmental agencies in the importing country may be necessary. Importers should consult the specific import regulations of the destination country and any relevant national tobacco control laws, as these can impose strict requirements on all forms of tobacco.

How do trade agreements impact the import of HS 2401.30 'Tobacco refuse'?

Trade agreements can significantly impact the import of HS 2401.30 'Tobacco refuse' by offering preferential duty treatment. For example, under a Free Trade Agreement (FTA) like the US-Mexico-Canada Agreement (USMCA) or the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP), goods originating from a member country may qualify for a reduced or zero duty rate. To claim these preferential rates, importers must ensure the tobacco refuse meets the specific Rules of Origin outlined in the agreement. This typically involves providing a Certificate of Origin or a declaration of origin from the exporter. Without proper documentation proving origin, the higher Most Favored Nation (MFN) duty rate will apply. Importers should review the specific provisions for Chapter 24 within applicable trade agreements to leverage potential duty savings.