Customs tariff code 2403.11.00: Water-pipe tobacco specified in subheading note 1 to this chapter
Reference data as at 1 July 2026
Customs tariff code 2403.11.00 covers Water-pipe tobacco specified in subheading note 1 to this chapter. The third-country duty rate is 74.9 %, plus import VAT.
2403.11.00 is CN code in the EU customs tariff, in chapter 24. This page shows the full classification path, the duty rate, the official comparison cases, and the notes that govern this code.
This code is not declarable on its own. A declaration needs one of the subdivisions beneath it.
- Customs code
- 2403.11.00
- Third-country duty
- 74.9 %
- Declarable
- No
- Binding rulings
- 5
Where this code sits in the tariff
- 24TOBACCO 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
- 2403Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences
- 2403.11Water-pipe tobacco specified in subheading note 1 to this chapter
- 2403.11.00Water-pipe tobacco specified in subheading note 1 to this chapter
From HS code to customs tariff code 2403.11.00
Duty rates and preferences
| Origin | Duty rate | Basis |
|---|---|---|
| Third-country duty | 74.9 % | MFN |
| San Marino | 0 % | Customs Union Duty |
| Occupied palestinian Territory | 0 % | Tariff preference |
| GSP-EBA (Special arrangement for the least-developed countries… | 0 % | Tariff preference |
| GSP+ (incentive arrangement for sustainable development and… | 0 % | Tariff preference |
| Moldova, Republic of | 0 % | Tariff preference |
| Ecuador | 0 % | Tariff preference |
| OCTs (Overseas Countries and Territories) | 0 % | Tariff preference |
| United Kingdom | 0 % | Tariff preference |
| Lebanon | 0 % | Tariff preference |
| New Zealand | 0 % | Tariff preference |
| Egypt | 0 % | Tariff preference |
| Jordan | 0 % | Tariff preference |
Rates from the EU TARIC database. Preferential rates require valid proof of origin.
Binding tariff information for this code
Conform informațiilor solicitantului și imaginilor publicate în baza de date, produsul reprezintă tutun pentru narghilea care este compus din: Tutun - 20% , zahar - 60% , glicerol - 15% , arome 5% , ambalat în pungi sigilate cu un conținut de 50g, introduse în pachete de carton.
Προϊόν κατάλληλο για κάπνισμα σε ναργιλέ, χωρίς περαιτέρω επεξεργασία, που αποτελείται από αποξηραμένα χόρτα, μελάσα, φρουκτόζη, γλυκερίνη φυσικό άρωμα και νικοτίνη σε ποσοστό 0,3 mg/g.
TUTUN PENTRU NARGHILEA cu aromă de măr. Produsul este ambalat pentru vânzarea cu amănuntul în pungă de plastic, introdusă într-o cutie de carton. Conţinutul este de 250 grame. Produsul are următoarea compoziţie: tutun îmbibat cu sirop de zahăr, glicerină, aromă de mere, sorbat de potasiu. Conţinutul de nicotină este de 0,5%. Se utilizează pentru fumat la narghilea.
Aromatizēts smēķēšanas maisījums ūdenspīpei. Fasējums - celofāna maisos, kas ievietoti kartona kastēs. Sastāvā: tabaka, glicerīns, medus un aromatizētāji.
Dle údajů žadatele se jedná o tabák ke kouření ve vodní dýmce. Popis dodaného vzorku: hustá, vlhká a lepkavá směs červené barvy s malými kousky rostlin a intenzivní sladké vůně. Deklarované složení zboží: tabák, melasa, glycerin, přírodní aroma. Balení zboží: maloobchodní balení – v zatavené Alu fólii s barevným potiskem, dále v papírové skládačce (kartonku) s barevným potiskem. Hmotnost balení 50 g. Tato ZISZ nahrazuje ZISZ č. CZ 19-0466-2011.
Notes that govern this classification
Zu Unterposition 2403 11 00: Siehe die Unterpositionsanmerkung 1 zu Kapitel 24 und die Erläuterungen zu Unterposition 2403 11 des HS.
Zu Unterposition 2403 11: Zu dieser Unterposition gehören, unter anderem, Wasserpfeifentabake bestehend aus einer Mischung von Tabak und Melassen oder Zuckern, die mit Früchten, Glycerin, aromatischen Ölen und Extrakten geschmacklich verfeinert werden (z. B. „Meassel“ oder „Massel“). Hierher gehören auch Wasserpfeifentabake, die keine Melassen oder Zucker enthalten (z. B. „Tumbak“ oder „Ajami“). Allerdings sind tabakfreie Erzeugnisse für Wasserpfeifen von dieser Unterposition ausgeschlossen (z. B. „Jurak“) (Unterposition 2403 99). Gängige Bezeichnungen für Wasserpfeifen sind: „Narguile“, „Argila“, Boury“, „Gouza“, „Hookah“, „Shisha“ oder „Hubble-Bubble“.
1. Zu Kapitel 24 gehören nicht Zigaretten für medizinische Zwecke (Kapitel 30) (RV E2401000). 2. Kommt für die Einreihung einer Ware sowohl die Position 2404 als auch eine andere Position dieses Kapitels in Betracht, so ist die Ware der Position 2404 zuzuweisen (RV E2402000). 3. Für die Zwecke der Position 2404 gilt der Ausdruck „Inhalation ohne Verbrennung“ für die Inhalation durch Erhitzen oder durch andere Verfahren, ohne Verbrennung (RV E2403000). Unterpositions-Anmerkungen 1. Als Wasserpfeifentabak im Sinne der Unterposition 2403 11 gilt Tabak, der dazu bestimmt ist, in einer Wasserpfeife geraucht zu werden und der aus einer Mischung von Tabak und Glyzerin besteht. Er kann auch aromatische Öle und Auszüge, Melassen oder Zucker enthalten, auch mit Früchten aromatisiert sein. …
1. In diesem Abschnitt gelten als „Pellets“ Erzeugnisse, die entweder unmittelbar durch Pressen oder durch Zusatz eines Bindemittels in einer Menge von 3 GHT oder weniger zu Zylindern, Kügelchen usw. agglomeriert worden sind (RV C0401000).
Subdivisions of this code
Frequently asked questions
What does customs tariff code 2403.11.00 cover?
Code 2403.11.00 covers Water-pipe tobacco specified in subheading note 1 to this chapter. Classification turns on the material, function, and intended use of the goods, not on their trade name.
What is the duty rate for 2403.11.00?
The third-country duty rate for 2403.11.00 is 74.9 %. Goods originating in a country with a preferential agreement may qualify for a lower rate against valid proof of origin.
What is the HS code for 2403.11.00?
The first six digits form the HS code: 240311. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.
How many digits does 2403.11.00 have?
2403.11.00 has eight digits and matches the EU Combined Nomenclature. A German import declaration requires the eleven-digit commodity code.
Where does 2403.11.00 sit in the tariff?
2403.11.00 sits in this hierarchy: 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 > 2403 Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences > 240311 Water-pipe tobacco specified in subheading note 1 to this chapter. The parent headings and their notes help decide whether the classification holds.
Is there binding tariff information for 2403.11.00?
Yes. The EBTI database holds decisions on 2403.11.00, for example ROBTI2024/004621. A BTI shows which product characteristics the customs authority relied on.
What happens if the customs tariff code is wrong?
An incorrect code leads to post-clearance recovery of duty and import VAT, delays at clearance, and a penalty where it repeats. A classification with documented reasoning can be defended in an audit.
Does customs tariff code 2403.11.00 change?
2403.11.00 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.
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