Product classification
HS code for Chewing tobacco: 2403.99
Tobacco, other than homogenised or reconstituted or smoking.
Classification of chewing tobacco under HS 2403.99
Chewing tobacco is classified under HS code 2403.99, which serves as a residual category for manufactured tobacco products that do not fit into more specific headings like cigars, cigarillos, or smoking tobacco. The General Rules of Interpretation (GRI) dictate that products are classified based on their physical characteristics and intended use. Since chewing tobacco is processed for oral use without combustion, it is excluded from heading 2402 (smoking products) and 2403.1x (smoking tobacco). Heading 2403 covers "Other manufactured tobacco and manufactured tobacco substitutes," and subheading 2403.99 specifically captures "other" forms, including chewing tobacco and snuff, provided they are not homogenized or reconstituted tobacco (2403.91). The classification process involves verifying that the product is indeed manufactured tobacco and that it is not intended for smoking, which is the primary distinction for products in this chapter.
- Covers
- Loose leaf chewing tobacco
- Plug tobacco (compressed blocks)
- Twist or rope tobacco
- Scrap tobacco intended for chewing
- Tobacco bits or pellets for oral use
- Also under 2403.99
- 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. Chewing tobacco is frequently confused with smoking tobacco under 2403.11 or 2403.19. The primary difference is the intended method of consumption; smoking tobacco is cut for pipes or cigarettes, whereas chewing tobacco is prepared in larger flakes or plugs. It is also sometimes misclassified as homogenized tobacco under 2403.91, which refers to tobacco made by agglomerating finely divided tobacco leaf, rather than the whole leaf pieces typically found in chewing tobacco.
Top exporters and importers of HS 240399 (the code used for chewing tobacco), 2025
In 2025, the largest exporter of HS 240399 (the code used for chewing tobacco) 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.
Figures cover everything classified under HS 240399, not only chewing tobacco.
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 chewing tobacco
Brazil splits HS 2403.99 into 2 NCM codes. Pick the one that matches your product:
- 2403.99.10Tobacco extracts and essences
- 2403.99.90Other manufactured tobacco and substitutes
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about chewing tobacco
What is the HS code for Chewing tobacco?
The HS code for Chewing tobacco is 240399 (Tobacco; other than homogenised or reconstituted or smoking). The standard international HS code for chewing tobacco is 2403.99, which covers other manufactured tobacco products not intended for smoking.
How do I classify Chewing tobacco for customs?
Chewing tobacco is classified under HS code 240399 — Tobacco; other than homogenised or reconstituted or smoking. This is a 6-digit subheading level code.
Is dipping tobacco or snuff classified under the same code?
Yes, most forms of smokeless tobacco, including moist snuff and dipping tobacco, are classified under 2403.99 unless they meet the specific criteria for homogenized tobacco.
Which countries are the top exporters of chewing tobacco (HS 240399)?
In 2025, the top exporters of HS 240399 (the code used for chewing tobacco) 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 chewing tobacco (HS 240399)?
In 2025, the top importers of HS 240399 (the code used for chewing tobacco) 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.
Is the HS code for Chewing tobacco the same in all countries?
The base HS code 240399 for Chewing tobacco is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for chewing tobacco in Brazil?
Brazil splits HS 240399 into 2 NCM codes, so the right one for chewing tobacco depends on the product's details: 2403.99.10 (Tobacco extracts and essences), 2403.99.90 (Other manufactured tobacco and substitutes).