HS Code 2403.19 : Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for smoking tobacco, whether or not containing tobacco substitutes in any proportion, other is 2403.19. Under the 2026 European Union (TARIC), the representative MFN general duty rate is 0.00 % [EU TARIC 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 .19
.19
Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
European Union (EU TARIC / CN 2026)
2403190000
MODULE 5: EU IMPORT DUTY & VAT BREAKDOWN
EU Customs De Minimis
€150.00
Duty-free threshold
Official EU Classification Rulings: Search European Binding Tariff Information [EBTI Database ↗]
Notice: EU customs duties are uniform across all 27 Member States under the EU Customs Union. Import VAT is assessed locally by destination customs authorities.
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Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2403.19
Receive an automated email notification whenever the European Commission publishes duty rate adjustments or customs notices for 2403.19.
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: EU Trade Defence Measures & Carbon Adjustment (CBAM)
EU Anti-Dumping Defence
Standard TARIC Duties
EU Steel Safeguards
Exempt (Non-Steel Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | EU-UK Trade and Cooperation Agreement | Free | Statement on Origin by registered exporter. |
| CETA | EU-Canada Comprehensive Economic and Trade Agreement | Free | CETA Origin Declaration on commercial invoice. |
| EPA | EU-Japan Economic Partnership Agreement | Free | Statement on Origin or importer knowledge under EU-Japan EPA. |
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 Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other
MODULE 11: European Binding Tariff Information (EBTI)
Legally binding tariff classification decisions valid across all 27 EU Member States for HS 2403.19.
Query the official European Commission EBTI classification rulings database:
Search EU Commission EBTI Database for 2403.19 →EU TARIC Declarable Commodity Lines (2403.19)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2403.19 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other | Free | Free | Rate on request | — |
| 2403.19.20 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA, OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.20.20 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Pipe tobacco | Free | Free | Rate on request | kg |
| 2403.19.20.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Roll-your-own tobacco for making cigarettes | Free | Free | Rate on request | kg |
| 2403.19.20.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Prepared for marketing to the ultimate consumer in the identical form and package in which imported, Other | Free | Free | Rate on request | kg |
| 2403.19.30 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes | 32.8¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.30.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Flue-cured | Free | Free | Rate on request | kg |
| 2403.19.30.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Burley | Free | Free | Rate on request | kg |
| 2403.19.30.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Maryland | Free | Free | Rate on request | kg |
| 2403.19.30.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, To be used in products other than cigarettes, Other | Free | Free | Rate on request | kg |
| 2403.19.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 32.8¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2403.19.60.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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 |
| 2403.19.60.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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 |
| 2403.19.60.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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 |
| 2403.19.60.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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 |
| 2403.19.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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% | — |
| 2403.19.90.50 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2403.19.90.60 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2403.19.90.80 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, Other, Other, Other, Maryland | Free | Free | Rate on request | kg |
| 2403.19.90.90 | Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other, 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 → |
| 2403.91 | Subheading under Heading 2403 | Compare Subheading 2403.91 → |
| 2403.99 | Subheading under Heading 2403 | Compare Subheading 2403.99 → |
Official Primary Sources & Authority References
European Commission TARIC Database (CN 2026) ↗
Official EU Common Customs Tariff and Member State measures.
EU Taxation and Customs Union ↗
European Commission customs union and VAT rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and European Union (TARIC) general duty for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other?
Under WCO Harmonized System 2022 and European Union (TARIC), Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other is classified under HS 2403.19 (Heading 2403, Chapter 24). The representative EU MFN general duty rate is 0.00 %.
How is HS 2403.19 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 2403.19 specifically isolates Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other. 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 2403.19?
Related subheadings under Heading 2403 include 2403.11, 2403.91, 2403.99. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other into the European Union?
Importers require an EU Single Administrative Document (SAD / Import Declaration), active EU EORI number, Commercial Invoice, Packing List, Bill of Lading, and phytosanitary or conformity certificates where applicable.
Can goods under HS 2403.19 enter duty-free under EU Free Trade Agreements?
Yes. Eligible goods originating in EU FTA partner territories (e.g. UK TCA, CETA, Japan EPA, South Korea FTA) enter duty-free under EUR.1 movement certificates or registered exporter (REX) statements.
What is the EU customs duty de minimis threshold for shipments of Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Other?
Commercial consignments valued up to €150 imported into the European Union enter customs duty-free under EU Common Customs Tariff rules.
How can an importer obtain a European Binding Tariff Information (EBTI) ruling for HS 2403.19?
Importers may apply to any EU Member State customs authority for an EBTI ruling under Regulation (EU) No 952/2013. An EBTI ruling is legally binding across all 27 EU Member States for 3 years.
What EU TRACES sanitary and phytosanitary (SPS) controls apply to HS 2403.19?
Food and agricultural goods imported into the EU require pre-notification via TRACES (TRAde Control and Expert System) and a Common Health Entry Document (CHED) presented at a Border Control Post.
How is Import VAT assessed on HS 2403.19 across EU Member States?
Import VAT is assessed by the destination EU Member State (ranging from 17% in Luxembourg to 27% in Hungary, ~19% average) on total landed CIF value + CCT duty.
What is the EU EORI registration requirement for commercial imports under HS 2403.19?
All economic operators importing into the EU must hold a valid Economic Operators Registration and Identification (EORI) number issued by an EU Member State customs authority.
How does the EU Import One-Stop Shop (IOSS) e-commerce VAT scheme work?
The EU IOSS allows online sellers to collect import VAT at the point of sale for B2C consignments valued up to €150 imported into any EU Member State.
What EU Trade Defence measures (Anti-Dumping & Countervailing duties) apply?
Importers must check the TARIC database for active EU trade defence measures, anti-dumping duties, or tariff-rate quotas (TRQs) affecting specific countries of origin.
What REACH & CE Marking product safety compliance rules apply to HS 2403.19 in the EU?
Articles imported into the EU must satisfy EU Regulation (EC) No 1907/2006 (REACH chemical restrictions) and display CE marking declarations of conformity where required.
Are there entry processing fees or harbor taxes in the European Union?
No. The European Union does not charge additional entry processing fees or harbor taxes beyond standard Common Customs Tariff duties and destination Member State import VAT.