HS Code 2403.91 : Other, "Homogenized" or "reconstituted" tobacco
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for other, "homogenized" or "reconstituted" tobacco is 2403.91. 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
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Heading 2403
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
Subheading .91
.91
Other, "Homogenized" or "reconstituted" tobacco
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
Canada (CBSA Customs Tariff 2026)
2403.91.00.00
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.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2403.91
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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 Other, "Homogenized" or "reconstituted" tobacco
MODULE 11: CBSA Advance Rulings for Tariff Classification
Legally binding tariff classification advance rulings issued by Canada Border Services Agency for HS 2403.91.
Query official CBSA Advance Rulings (Memorandum D11-11-1):
Search Official CBSA Advance Rulings for 2403.91 →CBSA Canadian 10-Digit Tariff Items (2403.91)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2403.91 | Other, "Homogenized" or "reconstituted" tobacco | Free | Free | Rate on request | — |
| 2403.91.20.00 | Other, "Homogenized" or "reconstituted" tobacco, Suitable for use as wrapper tobacco | 62¢/kg | Free (A,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $6.45/kg | kg |
| 2403.91.43 | Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes | 19.9¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | — |
| 2403.91.43.50 | Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Flue-cured | Free | Free | Rate on request | kg |
| 2403.91.43.60 | Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Burley | Free | Free | Rate on request | kg |
| 2403.91.43.80 | Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Maryland | Free | Free | Rate on request | kg |
| 2403.91.43.90 | Other, "Homogenized" or "reconstituted" tobacco, Other, To be used in products other than cigarettes, Other | Free | Free | Rate on request | kg |
| 2403.91.45 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 19.9¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.10/kg | — |
| 2403.91.45.50 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Flue-cured | Free | Free | Rate on request | kg |
| 2403.91.45.60 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Burley | Free | Free | Rate on request | kg |
| 2403.91.45.80 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Maryland | Free | Free | Rate on request | kg |
| 2403.91.45.90 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other | Free | Free | Rate on request | kg |
| 2403.91.47 | Other, "Homogenized" or "reconstituted" tobacco, 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% | — |
| 2403.91.47.50 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2403.91.47.60 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2403.91.47.80 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Maryland | Free | Free | Rate on request | kg |
| 2403.91.47.90 | Other, "Homogenized" or "reconstituted" tobacco, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2403.11 | Subheading under Heading 2403 | Compare Subheading 2403.11 → |
| 2403.19 | Subheading under Heading 2403 | Compare Subheading 2403.19 → |
| 2403.99 | Subheading under Heading 2403 | Compare Subheading 2403.99 → |
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 Other, "Homogenized" or "reconstituted" tobacco?
Under WCO Harmonized System 2022 and Canada (CBSA), Other, "Homogenized" or "reconstituted" tobacco is classified under HS 2403.91 (Heading 2403, Chapter 24). The representative CA MFN general duty rate is 12.50 %.
How is HS 2403.91 distinguished within Heading 2403 (Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences)?
Heading 2403 covers Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. Subheading 2403.91 specifically isolates Other, "Homogenized" or "reconstituted" tobacco. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2403.
What are the primary candidate subheadings related to HS 2403.91?
Related subheadings under Heading 2403 include 2403.11, 2403.19, 2403.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Other, "Homogenized" or "reconstituted" tobacco 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 2403.91 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 Other, "Homogenized" or "reconstituted" tobacco?
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 2403.91?
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 2403.91?
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 2403.91 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 2403.91?
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 2403.91?
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 2403.91?
Commercial imports under HS 2403.91 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.