HS Code 2403.11 : Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter
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, water pipe tobacco, specified in subheading note 1 to this chapter is 2403.11. Under the 2026 Japan (Japan Customs / 税関), the representative MFN general duty rate is 29.8% [Japan Customs 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 .11
.11
Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
9-DIGIT JAPAN TARIFF CODE
2403.11.000
Japan Customs Schedule (実行関税率表)
Customs Authority
Japan Customs (税関)
NACCS Electronic Clearance
De Minimis Threshold
¥10,000 JPY
Art. 14-18 Customs Tariff Law
Advance Ruling System
Advance Ruling (事前教示)
Valid 3 years across Japan
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2403.11
Receive an automated email notification whenever Japan Customs or the MOF publishes duty rate adjustments or customs notices for 2403.11.
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: Japanese Trade Remedies (MOF Anti-Dumping / CVD) & Safeguards
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
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, Water pipe tobacco, specified in subheading note 1 to this chapter
MODULE 11: Japan Customs Advance Ruling (事前教示制度)
Legally binding tariff classification rulings issued by Japan Customs (税関), valid for 3 years for HS 2403.11.
Query the official Japan Customs Advance Ruling database:
Search Japan Customs Advance Rulings Portal for 2403.11 →Japan Customs 9-Digit Tariff Schedule Lines (2403.11)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Water pipe tobacco specified in Subheading Note 1 to this Chapter | 29.8% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2403.19 | Subheading under Heading 2403 | Compare Subheading 2403.19 → |
| 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
USITC HTS Chapter 24 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter.
CBP CROSS Ruling Database (2403.11) ↗
Binding customs classification precedents for Heading 2403.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Japan (Japan Customs / 税関) general duty for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter?
Under WCO Harmonized System 2022 and Japan (Japan Customs / 税関), Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter is classified under HS 2403.11 (Heading 2403, Chapter 24). The representative JP MFN general duty rate is 29.8%.
How is HS 2403.11 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 2403.11 specifically isolates Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter. 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 2403.11?
Related subheadings under Heading 2403 include 2403.19, 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, Water pipe tobacco, specified in subheading note 1 to this chapter into Japan?
Importers require a Japan Customs Import Declaration (輸入申告書) lodged via NACCS by a licensed Customs Broker (通関士), Corporate Number, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 2403.11 enter duty-free under CPTPP or RCEP into Japan?
Yes. Goods originating in CPTPP member states, RCEP nations, EU Member States (Japan-EU EPA), or the United States (Japan-US Trade Agreement) satisfying origin rules enter Japan under preferential rates.
What is the Japanese customs duty and tax de minimis threshold for Smoking tobacco, whether or not containing tobacco substitutes in any proportion, Water pipe tobacco, specified in subheading note 1 to this chapter?
Under Article 14-18 of the Customs Tariff Law, imported goods with a total CIF value of ¥10,000 JPY or less enter Japan duty-free and tax-free (excluding specified leather/textile items).
How can an importer obtain a Japan Customs Advance Ruling (事前教示) for HS 2403.11?
Importers or customs brokers may submit a written request for an Advance Ruling on Tariff Classification (事前教示制度) to Japan Customs (税関) for legally binding classification valid for 3 years.
What MHLW Food Sanitation Law or MAFF plant quarantine rules apply to HS 2403.11 in Japan?
Imports of food, agricultural, or livestock products under Chapter 24 into Japan require MHLW Food Sanitation Act notification and MAFF Plant Protection Station inspection clearance.
What Consumption Tax (消費税) applies to imports of HS 2403.11 into Japan?
Japan levies Consumption Tax at 10.00% standard (8.00% reduced for food and beverages) on the CIF value plus customs duty. There is no US-style federal VAT/GST distinction.
Are there Merchandise Processing or Harbor Maintenance fees in Japan?
No. Japan does not charge US-style MPF or HMF. Importers pay the applied customs duty plus 10% Consumption Tax; declarations are lodged via NACCS.
What is the importer identification and customs broker requirement in Japan?
Commercial importers require a Corporate Number (法人番号) and typically clear through a licensed Customs Broker (通関士) via the NACCS electronic system.
What prohibited or restricted goods controls apply to HS 2403.11 in Japan?
Certain commodities require METI import approval, or MHLW/MAFF quarantine clearance, prior to Japan Customs release. Some leather and textile items carry tariff-rate quotas.
What Japanese trade remedy (anti-dumping / countervailing) measures apply to HS 2403.11?
Importers must verify whether anti-dumping or countervailing duties administered by the Ministry of Finance (MOF) and METI apply to their specific country of origin.
Are there entry processing fees or harbor taxes in Japan?
No. Japan does not charge additional entry processing fees or harbor taxes beyond applied customs duty and 10% Consumption Tax.
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