HS code · 6-digit subheading
HS Code 2403.91 – Tobacco; homogenised or reconstituted
HS code 2403.91 is the 6-digit subheading for tobacco, homogenised or reconstituted. It is used for reconstituted tobacco sheet, homogenised tobacco paper, tobacco pulp board, tobacco leaf substitutes (from tobacco waste) and expanded tobacco.
What HS 2403.91 covers
This category covers homogenised or reconstituted tobacco, which is a processed form of tobacco made from tobacco dust, stems, and other by-products. It's a crucial intermediate product in the manufacturing of many finished tobacco goods, particularly cigarettes, where it helps standardize burn rates, nicotine delivery, and reduces waste. International trade in reconstituted tobacco is primarily business-to-business, supplying tobacco product manufacturers globally. Exporters are typically countries with advanced tobacco processing capabilities, while importers are often major cigarette-producing nations. The trade is driven by efficiency, cost reduction, and the need for consistent raw materials in large-scale tobacco production. Quality control and technical specifications are paramount.
- Covers
- Reconstituted tobacco sheet
- Homogenised tobacco paper
- Tobacco pulp board
- Tobacco leaf substitutes (from tobacco waste)
- Expanded tobacco
- Tobacco film
- Examples
- Recon sheet used in Marlboro cigarettes
- proprietary reconstituted tobacco by Philip Morris International
- British American Tobacco's processed tobacco materials
- Japan Tobacco International's reconstituted tobacco
- Imperial Brands' tobacco sheet
Codes often confused with 2403.91
Common mistake. Can be confused with 240399 (other manufactured tobacco) if its specific 'homogenised or reconstituted' nature is not recognized, or even 240319 if mistaken for a direct smoking product.
Top exporters and importers of HS code 240391, 2025
In 2025, the largest exporter of HS code 240391 in UN Comtrade data was France, with 38% of world exports; the largest importer in UN Comtrade data was Poland, with 13% 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 France $135M 38% of world exports
- 2 United States $45M 13% of world exports
- 3 Malaysia $35M 10% of world exports
World total: $353M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $64M 13% of world imports
- 2 Philippines $61M 12% of world imports
- 3 Germany $43M 8.6% of world imports
World total: $494M 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 that did not report are estimated from what other countries recorded trading with them. 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 2403.91
Brazil does not split HS 2403.91: its NCM code is 2403.91.00.
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 2403.91
What is HS code 240391?
HS code 240391 is a 6-digit subheading in the Harmonized System that covers: Tobacco; homogenised or reconstituted. This category covers homogenised or reconstituted tobacco, which is a processed form of tobacco made from tobacco dust, stems, and other by-products. It's a crucial intermediate product in the manufacturing of many finished tobacco goods, particularly cigarettes, where it helps standardize burn rates, nicotine delivery, and reduces waste. International trade in reconstituted tobacco is primarily business-to-business, supplying tobacco product manufacturers globally. Exporters are typically countries with advanced tobacco processing capabilities, while importers are often major cigarette-producing nations. The trade is driven by efficiency, cost reduction, and the need for consistent raw materials in large-scale tobacco production. Quality control and technical specifications are paramount.
What products fall under HS code 240391?
Reconstituted tobacco sheet, homogenised tobacco paper, tobacco pulp board, tobacco leaf substitutes (from tobacco waste), expanded tobacco, tobacco film
What are common misclassifications for HS code 240391?
Can be confused with 240399 (other manufactured tobacco) if its specific 'homogenised or reconstituted' nature is not recognized, or even 240319 if mistaken for a direct smoking product.
Which countries are the top exporters of goods under HS code 240391?
In 2025, the top exporters of HS code 240391 in UN Comtrade data were France ($135M, 38% of world exports), the United States ($45M) and Malaysia ($35M). World exports came to about $353M, 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 240391?
In 2025, the top importers of HS code 240391 in UN Comtrade data were Poland ($64M, 13% of world imports), the Philippines ($61M) and Germany ($43M). World imports came to about $494M, 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 240391 structured?
HS code 240391 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 (91) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 240391?
In Brazil, HS code 240391 is NCM 2403.91.00. The last two digits are 00 because Brazil does not split this HS code further.