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 United Kingdom (UKGT), the representative MFN general duty rate is 16.00 % [HMRC Trade 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
United Kingdom (UK Global Tariff / UKGT 2026)
2403910000
MODULE 5: UK IMPORT DUTY & VAT BREAKDOWN
UK Customs De Minimis
£135.00
Duty-free threshold
Notice: UK import duties and VAT are governed by HM Revenue & Customs (HMRC). Always verify declarable 10-digit commodity codes and preference eligibility before customs lodgement.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2403.91
Receive an automated email notification whenever HMRC publishes duty rate adjustments or customs notices for 2403.91.
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: UK Trade Remedies (TRA) & Safeguards
UK TRA Anti-Dumping Status
Standard UKGT Tariff
UK Steel Safeguards
Exempt (Non-Steel Commodity)
DEFRA / MHRA Control 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 |
|---|---|---|---|
| TCA | UK-EU Trade and Cooperation Agreement | Free | Must satisfy UK-EU Statement on Origin and product-specific rules. |
| AUS | UK-Australia Free Trade Agreement | Free | Direct origin proof or tariff shift requirement. |
| CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership | Free | CPTPP Certificate of Origin and regional value content rule. |
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: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 2403.91.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 2403.91 →UKGT Declarable Commodity Lines (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
HMRC Trade Tariff Service (UKGT 2026) ↗
Official UK 10-digit commodity codes and UKGT MFN duty rates.
HM Revenue & Customs (HMRC) Customs Declarations ↗
UK customs entry guidance and CDS procedures.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United Kingdom (UKGT) general duty for Other, "Homogenized" or "reconstituted" tobacco?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Other, "Homogenized" or "reconstituted" tobacco is classified under HS 2403.91 (Heading 2403, Chapter 24). The representative UK MFN general duty rate is 16.00 %.
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 the United Kingdom?
Importers require a Commercial Invoice (detailing Incoterms and origin), Packing List, Bill of Lading (or Air Waybill), HMRC Customs Declaration Service (CDS) entry declaration (or Single Administrative Document / SAD), active EORI number, and proof of origin.
Can goods under HS 2403.91 enter duty-free under UK Free Trade Agreements?
Yes. Eligible goods originating in EU Member States, US, Japan, Australia, or CPTPP countries enter duty-free or under reduced tariff rates provided they satisfy Rules of Origin with an official Statement on Origin.
What is the UK customs duty de minimis threshold for shipments of Other, "Homogenized" or "reconstituted" tobacco?
Shipments imported into Great Britain with an intrinsic value of £135 or less enter customs duty-free under UKGT rules, though 20.00% import VAT remains payable.
How can an importer obtain an official UK Advanced Tariff Ruling (ATaR) for HS 2403.91?
Importers may apply to HM Revenue & Customs (HMRC) for an Advanced Tariff Ruling (ATaR). An ATaR provides legally binding tariff classification for 3 years across the United Kingdom.
What UK DEFRA sanitary and phytosanitary (SPS) controls apply to HS 2403.91?
Food and plant products in Chapter 24 imported into Great Britain require pre-notification via IPAFFS (Import of Products, Animals, Food and Feed System) and official phytosanitary/health certification.
What import VAT rate applies to HS 2403.91 in the United Kingdom?
Standard UK import VAT is 20.00%, calculated on total landed CIF cost (Customs Value + Freight/Insurance + UKGT Import Duty). Reduced or zero rates apply to specific statutory essential goods.
What is the UK EORI registration requirement for commercial imports under HS 2403.91?
All businesses importing goods into Great Britain require a UK EORI number starting with 'GB' (registered via HMRC Government Gateway) for CDS customs entry declarations.
How does UK Postponed VAT Accounting (PVA) work for imports of HS 2403.91?
Under UK PVA rules, UK VAT-registered importers can account for and recover import VAT on their standard VAT return rather than paying upfront at the port of entry.
What UK Trade Remedies Authority (TRA) safeguarding or anti-dumping duties apply?
Importers must verify whether specific trade remedies (anti-dumping or countervailing measures) published by the UK Trade Remedies Authority (TRA) apply to their originating country.
What prohibited or restricted goods controls apply to HS 2403.91 in the UK?
Certain commodities under HS 2403.91 require import licenses or phytosanitary inspections from DEFRA, MHRA, or the UK Environment Agency prior to UK customs release.
Are there entry processing fees or harbor taxes in the UK?
No. The United Kingdom does not charge additional entry processing fees or harbor taxes beyond standard UKGT customs duties and applicable import VAT. Customs declarations are processed via HMRC CDS.