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 Mexico (SAT / TIGIE), the representative MFN general duty rate is 10.00 % [SNICE TIGIE 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
Mexico (SAT / TIGIE Customs Tariff 2026)
2401.30.01.00
MODULE 5: MEXICAN IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇲🇽 T-MEC / USMCA DUTY-FREE PREFERENCE ELIGIBILITY
Qualifying originating goods from the United States or Canada satisfying T-MEC tariff shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
Official SAT Rulings: Request a Servicio de Administración Tributaria [SAT Consulta Arancelaria ↗]
Notice: Mexican customs entry, TIGIE tariffs, DTA fees, and IVA taxes are governed by the Servicio de Administración Tributaria (SAT). Always verify exact 10-digit Fracción and NICO items with an accredited Agente Aduanal.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2401.30
Receive an automated email notification whenever SAT or Secretaría de Economía 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: Mexican Trade Remedies (SE / UPCI) & Safeguards
SE UPCI Anti-Dumping Status
Standard TIGIE Tariff
DOF Steel Safeguard Decrees
Exempt (Non-Steel Commodity)
SAGARPA / COFEPRIS / NOM Status
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 |
|---|---|---|---|
| TMEC | Tratado entre México, Estados Unidos y Canadá (T-MEC / USMCA) | Free | Must satisfy T-MEC tariff shift or Regional Value Content (RVC) rules. |
| CPTPP | Tratado de Integración Progresista de la Asociación Transpacífico | Free / Preferential | CPTPP Certificate of Origin and origin criterion. |
| TLCUEM | Acuerdo Global México-Unión Europea (TLCUEM) | Free / Preferential | EUR.1 Movement Certificate or REX Exporter Declaration. |
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: SAT Consulta Arancelaria (Diario Oficial de la Federación)
Legally binding tariff classification rulings issued by Servicio de Administración Tributaria (SAT) for HS 2401.30.
Query official SAT Central Administration of Customs Normativity consulta criteria:
Search Official SAT Consulta Portal for 2401.30 →US National HTS Tariff Lines (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
SNICE Portal de Consulta TIGIE 2026 ↗
Official Mexican 10-digit Fracción Arancelaria + NICO and MFN arancel rates.
Servicio de Administración Tributaria (SAT) Comercio Exterior ↗
Mexican customs administration, RFC Padrón, and IVA/DTA tax rules.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Mexico (SAT / TIGIE) general duty for Tobacco refuse?
Under WCO Harmonized System 2022 and Mexico (SAT / TIGIE), Tobacco refuse is classified under HS 2401.30 (Heading 2401, Chapter 24). The representative MX MFN general duty rate is 10.00 %.
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 Mexico?
Importers require a Pedimento de Importación lodged via VUCEM by an accredited Agente Aduanal, COVE, commercial invoice, packing list, and bill of lading.
Can goods under HS 2401.30 enter duty-free under T-MEC / USMCA into Mexico?
Yes. Eligible goods originating in the United States or Canada satisfying T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC express courier de minimis thresholds apply to Mexico for Tobacco refuse?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How can an importer obtain a SAT Consulta Arancelaria for HS 2401.30?
Importers may apply to SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera for an official tariff classification ruling.
What SAGARPA, SENASICA, or COFEPRIS import permits apply to HS 2401.30?
Imports of food, plants, or agricultural goods under Chapter 24 into Mexico require pre-clearance permits or sanitary/phytosanitary inspection certificates from SENASICA or COFEPRIS.
What import taxes (IVA and DTA) apply to commercial imports under HS 2401.30 into Mexico?
Commercial imports into Mexico incur 16.00% federal Value-Added Tax (IVA General) or 8.00% in the northern border zone (región fronteriza). Definitive non-preferential imports pay 0.80% ad valorem DTA (Derecho de Trámite Aduanero), while T-MEC originating goods pay a reduced fixed cuota.
What are the RFC and Padrón de Importadores registration requirements for HS 2401.30?
Commercial importers in Mexico must hold an active RFC (Registro Federal de Contribuyentes) with SAT and be enrolled in the Padrón de Importadores (and Padrón de Sectores Específicos if importing regulated steel, apparel, or chemical tariff lines).
What entry documents are required for Mexican customs clearance under HS 2401.30?
Commercial entry requires a Pedimento de Importación lodged by an Agente Aduanal via VUCEM (Ventanilla Única de Comercio Exterior Mexicana), accompanied by a COVE (Comprobante de Valor Electrónico), commercial invoice, packing list, and bill of lading.
How do T-MEC / USMCA preferential rules of origin apply to HS 2401.30?
Qualifying originating goods from the United States or Canada meeting T-MEC tariff-shift or Regional Value Content (RVC) rules enter Mexico duty-free with an official T-MEC Certificate of Origin.
What T-MEC Low Value Shipment (LVS) courier de minimis thresholds apply to Mexico?
Under T-MEC express courier rules, goods imported into Mexico valued up to US$50 enter tax-free (IVA-free) and duty-free, while goods valued between US$50.01 and US$117 enter duty-free but remain subject to 16% IVA.
How are SAT Consulta Arancelaria binding classification rulings obtained in Mexico?
Importers may request an official ruling (consulta en materia de clasificación arancelaria) from SAT's Administración Central de Normatividad en Comercio Exterior under Article 47 of the Ley Aduanera.
What Mexican Normas Oficiales Mexicanas (NOMs) apply to HS 2401.30?
Imports under HS 2401.30 must comply with mandatory NOMs (such as NOM-004-SE-2021 for textiles, NOM-024-SCFI for electronics, or NOM-050-SCFI for general labeling) certified by an accredited Verification Unit (UVA).
Are there selective IEPS taxes or SE cuotas compensatorias for HS 2401.30?
Special Excise Tax (IEPS) applies selectively to alcohol, tobacco, fuels, and high-calorie foods. Importers must also verify if Secretaría de Economía (SE / UPCI) anti-dumping cuotas compensatorias apply based on country of origin.