HS code · 6-digit subheading
HS Code 2403.11 – Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion
HS code 2403.11 is the 6-digit subheading for tobacco, smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion. It is used for flavored shisha tobacco, unflavored hookah tobacco, molasses-based shisha, fruit-flavored shisha and herbal shisha mixes.
What HS 2403.11 covers
This category specifically covers water pipe tobacco, commonly known as shisha or hookah tobacco. This product is distinct due to its moist, often flavored composition, typically mixed with molasses or honey. It's a significant trade item in the Middle East, North Africa, and increasingly popular in Western countries, driven by social and cultural trends. Exporters are often countries with a strong tradition of shisha consumption and manufacturing, while importers are global markets where hookah culture is growing. Trade is subject to specific regulations regarding ingredients, packaging, and excise duties, which can differ from those applied to other smoking tobacco products. Quality and flavor variety are key market differentiators.
- Covers
- Flavored shisha tobacco
- Unflavored hookah tobacco
- Molasses-based shisha
- Fruit-flavored shisha
- Herbal shisha mixes
- Steam stones
- Tobacco-free shisha
- Examples
- Al Fakher Double Apple
- Starbuzz Blue Mist
- Fumari Ambrosia
- Nakhla Mizo Mint
- Tangiers Cane Mint
Codes often confused with 2403.11
Common mistake. Can be confused with 240319 (other smoking tobacco) if not specifically identified as water pipe tobacco, which has a distinct composition and intended use.
Top exporters and importers of HS code 240311, 2025
In 2025, the largest exporter of HS code 240311 in UN Comtrade data was Oman, with 39% of world exports; the largest importer in UN Comtrade data was Iran, with about 40% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Oman $232M 39% of world exports
- 2 Egypt $107M 18% of world exports
- 3 Türkiye $105M 18% of world exports
World total: $594M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Iran* ~$235M 40% of world imports · partner records ↗
- 2 Iraq* ~$77M 13% of world imports · partner records ↗
- 3 United States $28M 4.9% of world imports
World total: $580M Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for 2403.11
Brazil does not split HS 2403.11: its NCM code is 2403.11.00.
All Brazil NCM codes in heading 24.03 →
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text is official; the English is our translation.
Questions about HS 2403.11
What is HS code 240311?
HS code 240311 is a 6-digit subheading in the Harmonized System that covers: Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion. This category specifically covers water pipe tobacco, commonly known as shisha or hookah tobacco. This product is distinct due to its moist, often flavored composition, typically mixed with molasses or honey. It's a significant trade item in the Middle East, North Africa, and increasingly popular in Western countries, driven by social and cultural trends. Exporters are often countries with a strong tradition of shisha consumption and manufacturing, while importers are global markets where hookah culture is growing. Trade is subject to specific regulations regarding ingredients, packaging, and excise duties, which can differ from those applied to other smoking tobacco products. Quality and flavor variety are key market differentiators.
What products fall under HS code 240311?
Flavored shisha tobacco, unflavored hookah tobacco, molasses-based shisha, fruit-flavored shisha, herbal shisha mixes, steam stones, tobacco-free shisha
What are common misclassifications for HS code 240311?
Can be confused with 240319 (other smoking tobacco) if not specifically identified as water pipe tobacco, which has a distinct composition and intended use.
Which countries are the top exporters of goods under HS code 240311?
In 2025, the top exporters of HS code 240311 in UN Comtrade data were Oman ($232M, 39% of world exports), Egypt ($107M) and Türkiye ($105M). World exports came to about $594M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 240311?
In 2025, the top importers of HS code 240311 in UN Comtrade data were Iran (about $235M, 40% of world imports), Iraq (about $77M) and the United States ($28M). World imports came to about $580M, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 240311 structured?
HS code 240311 is a 6-digit subheading under the Harmonized System. The first 2 digits (24) identify the chapter, digits 3-4 (03) identify the heading, and digits 5-6 (11) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 240311?
In Brazil, HS code 240311 is NCM 2403.11.00. The last two digits are 00 because Brazil does not split this HS code further.