HS Code 2401.30 : Tobacco refuse
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for tobacco refuse is 2401.30. Under the 2026 Canada (CBSA), the representative MFN general duty rate is 12.50 % [CBSA Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 24
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Heading 2401
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Subheading .30
.30
Tobacco refuse
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
2401.30.00.00
MODULE 5: CANADIAN IMPORT DUTY & GST/HST BREAKDOWN
🇨🇦 CUSMA / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Goods originating in the United States or Mexico satisfying CUSMA Regional Value Content (RVC) or tariff shift rules enter Canada duty-free under the MUST (United States Tariff) preferential SPI.
Official CBSA Rulings: Request a Canada Border Services Agency [CBSA Advance Ruling ↗]
Notice: Canadian customs entry, duty assessment, and excise taxes are governed by the Canada Border Services Agency (CBSA). Always verify 10-digit tariff items with a licensed Canadian customs broker.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2401.30
Receive an automated email notification whenever the CBSA publishes duty rate adjustments or customs notices for 2401.30.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Canadian Trade Remedies (SIMA) & CITT Safeguards
CITT SIMA Anti-Dumping Status
Standard CBSA MFN Tariff
Canadian Steel Safeguards
Exempt (Non-Steel Commodity)
CFIA / Health Canada Control
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| MUST | Canada-United States-Mexico Agreement (CUSMA) | Free | Must meet CUSMA Regional Value Content (RVC) or tariff shift rules. |
| CEUT | Canada-European Union CETA Agreement | Free | CETA Origin Declaration issued by EU exporter. |
| CPTP | Trans-Pacific Partnership (CPTPP) | Free | CPTPP Certificate of Origin and value-add threshold. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Tobacco refuse
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 2401.30.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 2401.30 →CBSA Canadian 10-Digit Tariff Items (2401.30)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2401.30 | Tobacco refuse | Free | Free | Rate on request | — |
| 2401.30.03.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.06.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.09.00 | Tobacco refuse, From cigar leaf, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.13.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.16.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.19.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.23 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.23.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.23.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.23.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.23.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.23.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.25 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.25.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.25.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.25.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.25.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.25.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.27 | Tobacco refuse, Other, To be used in products other than cigarettes, Other | 28.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.27.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.27.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.27.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.27.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.27.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.33 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.33.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.33.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.33.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.33.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.33.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.35.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.35.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.35.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.35.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.35.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.37 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other | 28.4¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.37.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.37.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.37.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.37.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.37.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.70 | Tobacco refuse, Other, Other, Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | — |
| 2401.30.70.10 | Tobacco refuse, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.70.20 | Tobacco refuse, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.70.35 | Tobacco refuse, Other, Other, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.40 | Tobacco refuse, Other, Other, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.50 | Tobacco refuse, Other, Other, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.70.60 | Tobacco refuse, Other, Other, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.70.90 | Tobacco refuse, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2401.10 | Subheading under Heading 2401 | Compare Subheading 2401.10 → |
| 2401.20 | Subheading under Heading 2401 | Compare Subheading 2401.20 → |
Official Primary Sources & Authority References
CBSA Customs Tariff (Departmental Consolidation) ↗
Official Canadian 10-digit tariff items and MFN duty rates.
Canada Revenue Agency (CRA) Import GST/HST ↗
Federal GST and provincial HST tax administration.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Canada (CBSA) general duty for Tobacco refuse?
Under WCO Harmonized System 2022 and Canada (CBSA), Tobacco refuse is classified under HS 2401.30 (Heading 2401, Chapter 24). The representative CA MFN general duty rate is 12.50 %.
How is HS 2401.30 distinguished within Heading 2401 (Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse)?
Heading 2401 covers Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. Subheading 2401.30 specifically isolates Tobacco refuse. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2401.
What are the primary candidate subheadings related to HS 2401.30?
Related subheadings under Heading 2401 include 2401.10, 2401.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Tobacco refuse into Canada?
Importers require a CBSA B3 Canada Customs Coding Form, CARM Client Portal registration, Commercial Invoice, Packing List, Cargo Control Document (CCD), and CUSMA Certificate of Origin if claiming preferential tariffs.
Can goods under HS 2401.30 enter duty-free under CUSMA / USMCA into Canada?
Yes. Eligible goods originating in the United States or Mexico satisfying Regional Value Content (RVC) or tariff-shift rules enter Canada duty-free under the MUST preferential SPI.
What are the Canadian Low Value Shipment (LVS) de minimis thresholds for Tobacco refuse?
Under CUSMA LTA rules, courier shipments from the US or Mexico valued up to C$150 enter Canada duty-free, and shipments up to C$40 enter tax-free.
How can an importer obtain a CBSA Advance Ruling for HS 2401.30?
Importers or foreign exporters may submit a written application to Canada Border Services Agency (CBSA) under Memorandum D11-11-1 to receive a legally binding Advance Ruling on tariff classification.
What Canadian Food Inspection Agency (CFIA) requirements apply to HS 2401.30?
Imports of food and agricultural goods under Chapter 24 require a Safe Food for Canadians (SFC) license issued by the CFIA and mandatory automated import declaration via the Automated Import Reference System (AIRS).
What sales tax (GST/HST) applies to imports of HS 2401.30 into Canada?
Imports into Canada incur 5.00% federal Goods and Services Tax (GST). Participating provinces assess Harmonized Sales Tax (HST): 13.00% in Ontario and 15.00% in Nova Scotia, New Brunswick, Newfoundland & Labrador, and Prince Edward Island.
What is the CARM Client Portal and Business Number (BN15) requirement for Canada?
Importers must register in the CBSA Assessment and Revenue Management (CARM) Client Portal and obtain a 15-digit CRA Import/Export Business Number (BN15) for commercial declarations.
How does Canadian GST/HST payment and deferral work for imports under HS 2401.30?
Import GST/HST is payable at the time of clearance unless the importer participates in the CBSA Option 2 GST Deferral Program via CARM.
What Canadian International Trade Tribunal (CITT) trade remedies apply to HS 2401.30?
Importers must verify whether Special Import Measures Act (SIMA) anti-dumping or countervailing duties determined by the CITT apply to their product origin.
What CFIA or Health Canada regulatory import permits are required for HS 2401.30?
Commercial imports under HS 2401.30 may require pre-market approval, licenses, or automated declarations via the CBSA Automated Import Reference System (AIRS).
Are there entry processing fees or harbor taxes in Canada?
No. Canada does not charge additional entry processing fees or harbor taxes beyond standard CBSA customs duties and applicable GST/HST sales taxes.