2403 — Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences
In the EU Combined Nomenclature this heading has 6 eight-digit codes, conventional duty from 16.6 to 74.9 %. In the EAEU tariff, heading 2403 has 6 ten-digit codes, base import duty from 10 to 20 %.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 2403 11 00 | Water-pipe tobacco specified in subheading note 1 to this chapter | 74.9 % |
| 2403 19 | Other | |
| 2403 19 10 | In immediate packings of a net content not exceeding 500 g | 74.9 % |
| 2403 19 90 | Other | 74.9 % |
| 2403 91 00 | Homogenised or reconstituted tobacco | 16.6 % |
| 2403 99 | Other | |
| 2403 99 10 | Chewing tobacco and snuff (nasal tobacco) | 41.6 % |
| 2403 99 90 | Other | 16.6 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 2403 11 000 0 | Water-pipe tobacco specified in subheading note 1 to this chapter | — | 15 % |
| 2403 19 100 0 | Other | — | 15 % |
| 2403 19 900 0 | Other | — | 15 % |
| 2403 99 100 0 | Other | — | 20 % |
| 2403 99 900 2 | Other | — | 10 % |
| 2403 99 900 8 | Other | — | 20 % |
EAEU Common Customs Tariff, chapter 24 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.