HS code · 6-digit subheading
HS Code 2403.99 – Tobacco; other than homogenised or reconstituted or smoking
HS code 2403.99 is the 6-digit subheading for tobacco, other than homogenised or reconstituted or smoking. It is used for snus (moist snuff), dry snuff, nicotine pouches (tobacco-containing), tobacco extracts and tobacco essences.
What HS 2403.99 covers
This is a residual category for manufactured tobacco products that do not fit into more specific classifications like smoking tobacco or reconstituted tobacco. It encompasses various forms of processed tobacco not intended for direct smoking, such as snus (moist snuff), dry snuff, and certain tobacco-containing nicotine pouches. International trade in these goods caters to niche markets and evolving consumer preferences for smokeless tobacco alternatives. Exporters often come from countries with a strong tradition of smokeless tobacco use, while importers are markets where these products are gaining traction or have established consumer bases. Regulations on these products vary widely, impacting their trade and availability.
- Covers
- Snus (moist snuff)
- Dry snuff
- Nicotine pouches (tobacco-containing)
- Tobacco extracts
- Tobacco essences
- Tobacco for agricultural use (e.g., pesticides)
- Tobacco paste
- Examples
- General Snus
- Skoal Wintergreen
- Copenhagen Long Cut (dry snuff)
- Zyn (tobacco-containing variants)
- various agricultural tobacco products
- Thunder Snus
Codes often confused with 2403.99
Common mistake. Often confused with 240319 (other smoking tobacco) if the product's intended use (e.g., smokeless) is not clearly defined, or 240411/240412 if it's a non-combustion product but doesn't fit the 'inhalation' criteria.
Top exporters and importers of HS code 240399, 2025
In 2025, the largest exporter of HS code 240399 in UN Comtrade data was Sweden, with 22% of world exports; the largest importer in UN Comtrade data was Norway, with 16% 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 Sweden $430M 22% of world exports
- 2 India $394M 20% of world exports
- 3 Germany $355M 18% of world exports
World total: $2.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Norway $329M 16% of world imports
- 2 Türkiye $254M 12% of world imports
- 3 Poland $200M 9.5% of world imports
World total: $2.1B 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 codes for 2403.99 2
Brazil splits HS 2403.99 into 2 NCM codes, Mercosur's 8-digit tariff lines.
- 2403.99.10 Tobacco extracts and essencesExtratos e molhos
- 2403.99.90 Other manufactured tobacco and substitutesOutros
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 2403.99
What is HS code 240399?
HS code 240399 is a 6-digit subheading in the Harmonized System that covers: Tobacco; other than homogenised or reconstituted or smoking. This is a residual category for manufactured tobacco products that do not fit into more specific classifications like smoking tobacco or reconstituted tobacco. It encompasses various forms of processed tobacco not intended for direct smoking, such as snus (moist snuff), dry snuff, and certain tobacco-containing nicotine pouches. International trade in these goods caters to niche markets and evolving consumer preferences for smokeless tobacco alternatives. Exporters often come from countries with a strong tradition of smokeless tobacco use, while importers are markets where these products are gaining traction or have established consumer bases. Regulations on these products vary widely, impacting their trade and availability.
What products fall under HS code 240399?
Snus (moist snuff), dry snuff, nicotine pouches (tobacco-containing), tobacco extracts, tobacco essences, tobacco for agricultural use (e.g., pesticides), tobacco paste
What are common misclassifications for HS code 240399?
Often confused with 240319 (other smoking tobacco) if the product's intended use (e.g., smokeless) is not clearly defined, or 240411/240412 if it's a non-combustion product but doesn't fit the 'inhalation' criteria.
Which countries are the top exporters of goods under HS code 240399?
In 2025, the top exporters of HS code 240399 in UN Comtrade data were Sweden ($430M, 22% of world exports), India ($394M) and Germany ($355M). World exports came to about $2.0B, 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 240399?
In 2025, the top importers of HS code 240399 in UN Comtrade data were Norway ($329M, 16% of world imports), Türkiye ($254M) and Poland ($200M). World imports came to about $2.1B, 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 240399 structured?
HS code 240399 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 (99) specify the subheading. This code is standardized globally by the World Customs Organization.
What is the Brazil NCM code for HS code 240399?
Brazil splits HS code 240399 into 2 NCM codes: 2403.99.10 (Tobacco extracts and essences), 2403.99.90 (Other manufactured tobacco and substitutes). The first 6 digits of each match the HS code.