HS 2403 – Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 2403-11 – Water pipe tobacco specified in Subheading Note 1 to this Chapter | MFN 4% | |
| 2403-11-00-00 | Water pipe tobacco specified in Subheading Note 1 to this Chapter | 4% |
| 2403-19 – Other | MFN 4% | |
| 2403-19-00-21 | Packaged | 4% |
| 2403-19-00-22 | Not packaged | 4% |
| 2403-19-00-91 | Packaged | 4% |
| 2403-19-00-92 | Not packaged | 4% |
| 2403-91 – "Homogenized'' or "reconstituted'' tobacco | MFN 5% to 13% | |
| 2403-91-10-10 | Packaged | 5% |
| 2403-91-10-20 | Not packaged | 5% |
| 2403-91-20-10 | Packaged | 10% |
| 2403-91-20-20 | Not packaged | 10% |
| 2403-91-90-10 | Packaged | 13% |
| 2403-91-90-20 | Not packaged | 13% |
| 2403-99 – Other | MFN 5% to 9.5% | |
| 2403-99-10-10 | Packaged | 5% |
| 2403-99-10-20 | Not packaged | 5% |
| 2403-99-20-00 | Manufactured tobacco substitutes not containing tobacco | 9.5% |
| 2403-99-90-10 | Packaged | 9.5% |
| 2403-99-90-20 | Not packaged | 9.5% |
Top importers in this heading
13 Canadian companies imported goods under heading 24.03 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- 11342860 CANADA INC. - Ontario - 1 codes
- 1498314 ALBERTA INC. - Alberta - 1 codes
- ARDE PASTRY INC. - Ontario - 1 codes
- BOSS SHISHA INC. - Ontario - 1 codes
- DHL EXPRESS CANADA, LTD./DHL EXPRESS CANADA, LTEE - Ontario - 1 codes
- HABIBI GROUP - Ontario - 1 codes
- HAMDOON ENTERPRISES LTD. - British Columbia - 1 codes
- JMA WHOLESALE LTD - Alberta - 1 codes
- KRETEK INTERNATIONAL, INC. - Ontario - 1 codes
- LABSTAT INTERNATIONAL INC. - Ontario - 1 codes