HS 240311 Smoking tobacco, whether or not containing tobacco substitutes in any proportion
Quick Answer: HS code 240311 covers "Smoking tobacco, whether or not containing tobacco substitutes in any proportion." This classification specifically includes prepared tobacco intended for smoking, such as pipe tobacco or rolling tobacco, and also encompasses mixtures where tobacco is combined with non-tobacco smoking materials. Importers and customs brokers should note the significant variations in duty rates. In the UK, the applied rate is 70.00% ad valorem. The EU imposes a rate of 74.90% ad valorem. For the US, rates vary, including $1.21/kg or 32.8¢/kg, with many preferential trade agreements (e.g., A+, AU, BH, CL, KR) offering duty-free entry. Accurate classification is crucial due to these high and varied duties, and origin verification is essential to leverage preferential rates.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403110000 | 70.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403110000 | 74.90 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2403110000 | 32.8¢/kg | Free (16 programs) | ["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 2403.11?
Imports of Smoking tobacco, whether or not containing tobacco substitutes in any proportion 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 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?
Trade Volume 2023
How to Classify This HS Code?
What products does HS 240311 cover?
This subheading covers smoking tobacco, whether or not it contains tobacco substitutes in any proportion, as defined by the World Customs Organization (WCO) Harmonized System (HS) Nomenclature and reflected in national tariffs such as the USITC Harmonized Tariff Schedule of the United States (HTSUS) and the EU TARIC. Specifically, it encompasses tobacco prepared for smoking in pipes or for making cigarettes by hand, including cut rag, fine-cut, or other forms suitable for immediate consumption. This includes products where tobacco is mixed with non-tobacco ingredients, provided the primary character remains that of smoking tobacco, intended for direct use without further industrial processing.
What falls outside HS 240311?
The following products are excluded from HS 240311: unmanufactured tobacco (Chapter 24, Heading 2401), which is tobacco not yet processed into a form ready for smoking. Cigars, cheroots, cigarillos, and cigarettes, whether or not containing tobacco, are specifically classified under HS 2402. Furthermore, "homogenized" or "reconstituted" tobacco, which is made by processing tobacco waste into sheets or leaves, is classified under HS 240391. Electronic cigarettes and their refills (e-liquids), even if containing nicotine, are generally classified elsewhere, often under HS 8543 or HS 3824, as they are not traditional smoking tobacco products.
What are common classification mistakes for HS 240311?
A common error is misclassifying unmanufactured tobacco, such as tobacco leaves that have only undergone preliminary processing (e.g., stemming, stripping), as smoking tobacco. Such products, if not yet prepared for direct smoking, belong in HS 2401. Another frequent mistake involves products containing tobacco substitutes; if the product's primary character is not tobacco, or if it is solely a tobacco substitute without any actual tobacco, it may fall outside this subheading, potentially under HS 240399 or other relevant chapters. Proper application of General Interpretative Rule (GRI) 1 and GRI 3(b) is crucial to determine the essential character of mixed products.
How should importers classify products under HS 240311?
The correct procedure for classifying products under HS 240311 involves a thorough review of the product's composition, preparation, and intended use. Importers and customs brokers should first ascertain if the product is indeed "smoking tobacco" prepared for immediate consumption, even if it contains tobacco substitutes. Consult the WCO Explanatory Notes for Heading 2403 for detailed guidance. If there are any non-tobacco ingredients, ensure that tobacco remains the essential character. For complex mixtures, consider requesting a binding ruling from the relevant customs authority (e.g., CBP in the US, national customs in the EU) to ensure compliance and avoid potential penalties or delays.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for HS code 2403.11 in key markets, and what factors influence its variation?
The MFN (Most Favored Nation) import duty rate for HS code 2403.11 ('Smoking tobacco, whether or not containing tobacco substitutes in any proportion') varies significantly by importing country. For instance, the European Union's TARIC database may show an ad valorem rate such as 74.90%, while the United States Harmonized Tariff Schedule (HTSUS) might list a compound rate, for example, 32.8¢/kg + 5.2% ad valorem (as of a hypothetical example, actual rates should be verified with the USITC). Other countries could apply a flat ad valorem rate like 70.00% or a specific duty per kilogram, such as $1.21/kg. These variations are influenced by national fiscal policies, agricultural protections, and public health objectives. Importers must consult the specific tariff schedule of the destination country (e.g., USITC for the USA, EU TARIC for the EU, UK Trade Tariff for the UK) for the exact and current MFN rate applicable at the time of importation.
Which preferential trade agreements offer duty-free access or reduced rates for smoking tobacco under HS 2403.11, and how can importers claim these benefits?
Many preferential trade agreements provide duty-free access or reduced rates for products classified under HS 2403.11. Based on the provided sample, 'Free' rates are available under agreements with countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and potentially others designated by 'A+' or 'D, E, P, S' indicators, which typically refer to specific Generalized System of Preferences (GSP) programs or bilateral Free Trade Agreements (FTAs). To claim these preferential rates, importers must ensure the goods meet the Rules of Origin specified in the respective trade agreement and provide valid proof of origin, such as a Certificate of Origin (e.g., EUR.1, NAFTA/USMCA Certificate, or a Free Trade Agreement Certificate of Origin) issued by the exporter or an authorized body in the country of origin. Failure to provide correct documentation will result in the application of the MFN duty rate.
What are the key classification criteria for distinguishing smoking tobacco under HS 2403.11 from other tobacco products, particularly those in heading 2402?
The primary classification criterion for HS 2403.11 is that the tobacco is 'smoking tobacco, whether or not containing tobacco substitutes in any proportion.' This heading specifically covers tobacco prepared for smoking in pipes or for making cigarettes by hand, often referred to as 'roll-your-own' (RYO) tobacco. The distinction from heading 2402 ('Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes') lies in the final form; 2402 covers finished, ready-to-smoke products. Classification under 2403.11 typically requires the tobacco to be cut, shredded, twisted, or pressed into forms suitable for smoking without further industrial processing into a finished cigar or cigarette. The presence of tobacco substitutes does not alter the classification, provided the primary use remains smoking. Customs authorities may examine the physical characteristics, packaging, and intended use to make a definitive classification, referencing Explanatory Notes to the Harmonized System for further guidance.
Beyond standard customs declarations, what specific documentation or regulatory compliance is typically required for importing smoking tobacco under HS 2403.11?
Importing smoking tobacco under HS 2403.11 often involves more than just standard customs declarations. In addition to commercial invoices, packing lists, and bills of lading, importers typically face stringent regulatory requirements due to the nature of tobacco products. These may include: 1. Excise Duty Declarations: Many countries levy significant excise taxes on tobacco, requiring separate declarations and payment. 2. Health Warnings and Labeling Compliance: Products must comply with national regulations regarding health warnings, ingredient disclosure, and packaging requirements (e.g., plain packaging rules in some jurisdictions). 3. Import Licenses/Permits: Some countries require specific import licenses or permits from health or agricultural ministries before tobacco products can enter. 4. Phytosanitary Certificates: Depending on the origin and destination, a phytosanitary certificate may be required to confirm the tobacco is free from pests and diseases. 5. Age Verification and Distribution Controls: Importers must often demonstrate compliance with national laws governing the sale and distribution of tobacco products, including age restrictions. Importers should consult the relevant national regulatory bodies (e.g., FDA in the US, national health ministries in the EU) in addition to customs authorities.