# Customs tariff code 2403.91: 'Homogenised' or 'reconstituted' tobacco

> Customs tariff code 2403.91 covers 'Homogenised' or 'reconstituted' tobacco. The third-country duty rate is 16.6 %, plus import VAT.

- Source: https://www.zolltarif-finder.de/en/customs-code/240391
- Reference data as at: 2026-07-01
- Customs code: 2403.91
- Third-country duty: 16.6 %
- Declarable: no

## Where this code sits in the tariff

- 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
    - 2403.91 'Homogenised' or 'reconstituted' tobacco

## Duty rates and preferences

| Origin | Rate | Basis |
| --- | --- | --- |
| Third-country duty | 16.6 % | 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 |

## Binding tariff information for this code

- **CY022/2012** (CY): Προϊόν σε σχήμα σωλήνα με μήκος 11 εκ., από φύλλο ανασχηματισμένου καπνού και αρωματισμένο. Χρησιμοποιείται ως περιτύλιγμα για την κατασκευή χειροποίητου πούρου. Ανοίγεται κατά μήκος και γεμίζεται με καπνό. Συσκευασία: Φακελάκι που περιέχει δύο (2) τεμάχια
- **RO2010/000372** (RO): Produs fabricat din nervuri de tutun scurte, bucăţi mici de frunze de tutun rezultate din procesul de denervurare şi praf de tutun, presate, extrudate şi nearomatizate. Atât materiile prime cât şi produsul finit rezultat în urma procesului de extrudare sunt produse intermediare necesare fabricării amestecului de tutun pentru ţigarete (nu este destinat fumatului ca atare).
- **FR-E4-2003-003858** (FR): MORCEAU DE FEUILLE A BASE DE TABAC ET DE FIBRES DE PAPIER, AROMATISE A LA MYRTILLE, DE DIMENSION 6 CM X 11 CM ENROULE SUR UN TUBE DE MATIERE PLASTIQUE, CONDITIONNE POUR LA VENTE AU DETAIL ET DESTINE A LA CONFECTION INDIVIDUELLE DE CIGARES.

## Notes that govern this classification

### Pos. 2403

Zu Unterposition 2403 91 00: Siehe die Erläuterungen zu Position 2403 des HS, erster Absatz Ziffer 6.

### Kapitel 24

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. …

### Abschnitt IV

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

- 2403.91.00.00.0 andere, homogenisierter oder rekonstituierter Tabak

## Frequently asked questions

### What does customs tariff code 2403.91 cover?

Code 2403.91 covers 'Homogenised' or 'reconstituted' tobacco. Classification turns on the material, function, and intended use of the goods, not on their trade name.

### What is the duty rate for 2403.91?

The third-country duty rate for 2403.91 is 16.6 %. 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 2403.91?

The first six digits form the HS code: 240391. Those are uniform worldwide, while the further digits carry the EU Combined Nomenclature and the national subdivision.

### How many digits does 2403.91 have?

2403.91 has six digits and matches the globally uniform HS subheading. A German import declaration requires the eleven-digit commodity code.

### Where does 2403.91 sit in the tariff?

2403.91 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. The parent headings and their notes help decide whether the classification holds.

### Is there binding tariff information for 2403.91?

Yes. The EBTI database holds decisions on 2403.91, for example CY022/2012. 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 2403.91 change?

2403.91 is currently valid. The Combined Nomenclature is amended every 1 January, so master data should be checked against the current tariff annually.

Published by TC21 Ventures GmbH, Berlin. Derived from the Combined Nomenclature, TARIC, and the EBTI database. When citing, please link https://www.zolltarif-finder.de/en/customs-code/240391.