24.03 Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
One level above the number you declare. Pick one of the six-digit codes below.
Section IV, Foodstuffs, Beverages & Tobacco — prepared food and drink — sugar, cocoa, beverages, spirits, vinegar and tobacco.
- 24 Chapter Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- 03 Heading Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
- —— Subheading Pick one of the 4 six-digit codes below
Chapter 24 covers tobacco, manufactured tobacco substitutes and nicotine-delivery products including vaping products and other items intended for nicotine intake without combustion. Nearly every jurisdiction treats this chapter as highly regulated, with import licensing, health warnings and excise duty layered on top of the base HS classification. Classification tip: Nicotine-containing e-liquids and vaping devices are relatively new to the tariff schedule and rules vary widely by country: confirm the current national subheading rather than assuming it mirrors traditional tobacco treatment.
All of chapter 24The 4 six-digit codes under 24.03
One of these is the number you declare.
- 2403.11 Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
- 2403.19 Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion
- 2403.91 Tobacco; homogenised or reconstituted
- 2403.99 Tobacco; other than homogenised or reconstituted or smoking
Other headings in chapter 24
The wording above is the Harmonized System nomenclature as published by the World Customs Organization, HS 2022 edition. It is a classification reference, not a tariff: it carries no duty rates, and it stops at six digits — the importing country adds its own beyond that.
Classification is decided by the General Rules of Interpretation and the section and chapter notes, and it is the importing country’s customs authority that makes it binding.
Shipping goods under 24.03? A customs hold shows up as a milestone that stops moving — follow the container or the air waybill from departure to delivery.
Track a shipment24.03 FAQ
Heading 24.03 covers manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences. It is part of chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body), and it is subdivided into 4 six-digit subheadings — the level you actually declare.
Pick one of the 4 subheadings below. Those six digits are what customs recognises internationally; the importing country may extend them to eight or ten in its own tariff schedule.
The General Rules of Interpretation, read together with the notes to Section IV and to chapter 24. A description that reads right is not enough on its own — the notes routinely pull goods out of the chapter they obviously belong to and put them somewhere else. Where duty or licensing turns on the answer, ask the importing country’s customs authority for a binding ruling.
A wrong or missing code is one of the common reasons customs holds a container, and a hold shows up as a milestone that stops moving. Watch for it in the container tracking app, on the air waybill in the air cargo tracker, or through the tracking API.