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CN 2403

Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences

8 lines EU TARIC, EU Combined Nomenclature (CN) & TARIC – extraction 01-10-2026

CodeDescriptionUnitThird-country dutySource
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
2403 11 00 00Water-pipe tobacco specified in subheading note 1 to this chapter74.9%TARIC
2403 19OtherTARIC
2403 19 10 00In immediate packings of a net content not exceeding 500 g74.9%TARIC
2403 19 90 00Other74.9%TARIC
Other
2403 91 00 00'Homogenised' or 'reconstituted' tobacco16.6%TARIC
2403 99OtherTARIC
2403 99 10 00Chewing tobacco and snuff (nasal tobacco)41.6%TARIC
2403 99 90 00Other16.6%TARIC

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Source: European Commission (DG TAXUD), TARIC and Combined Nomenclature data as extracted on 1 October 2026. Heading 2403 in the TARIC consultation

Only the third-country duty is shown. Not shown: tariff preferences, quotas, suspensions, anti-dumping and other additional duties, import controls and the legal notes. The TARIC consultation lists the measures of each code.

This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.

All headings 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