Product classification
HS code for Hookah tobacco: 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.
Classification of hookah tobacco under HS 2403.11
Hookah tobacco, also known as water pipe tobacco, is classified under HS code 2403.11. This classification is governed by Chapter 24, which deals with tobacco and manufactured tobacco substitutes. Heading 2403 covers other manufactured tobacco and manufactured tobacco substitutes, including \"homogenized\" or \"reconstituted\" tobacco, tobacco extracts, and essences. Subheading 2403.11 was specifically introduced to harmonize the classification of water pipe tobacco, which often consists of a mixture of tobacco, molasses or sugar, flavored with fruit, and sometimes containing glycerine. According to Subheading Note 1 to Chapter 24, water pipe tobacco is defined as tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavored with fruit. This specific definition helps distinguish it from other smoking tobaccos and ensures consistent tax and duty application globally.
- Covers
- Shisha tobacco
- Mu'assel (flavored molasses tobacco)
- Fruit-flavored water pipe tobacco
- Tobacco mixed with glycerine for hookahs
- Jurak (unflavored water pipe tobacco)
- Also under 2403.11
- Al Fakher Double Apple
- Starbuzz Blue Mist
- Fumari Ambrosia
- Nakhla Mizo Mint
- Tangiers Cane Mint
Codes often confused with 2403.11
Common mistake. Hookah tobacco is often misclassified under 2403.19 (other smoking tobacco) or 2403.99. However, 2403.11 is the specific and mandatory code if the product meets the definition in Subheading Note 1. Another error is classifying tobacco-free herbal shisha here; tobacco-free products should be classified under 2403.99 as manufactured tobacco substitutes.
Top exporters and importers of HS 240311 (the code used for hookah tobacco), 2025
In 2025, the largest exporter of HS 240311 (the code used for hookah tobacco) 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.
Figures cover everything classified under HS 240311, not only hookah tobacco.
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 hookah tobacco
Brazil classifies hookah tobacco under NCM 2403.11.00: HS 2403.11 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about hookah tobacco
What is the HS code for Hookah tobacco?
The HS code for Hookah tobacco is 240311 (Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion). The HS code for hookah (water pipe) tobacco is 2403.11.
How do I classify Hookah tobacco for customs?
Hookah tobacco is classified under HS code 240311 — Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion. This is a 6-digit subheading level code.
Does it apply to tobacco-free shisha?
No, 2403.11 is for products containing tobacco. Tobacco-free herbal shisha is typically classified under 2403.99.
Which countries are the top exporters of hookah tobacco (HS 240311)?
In 2025, the top exporters of HS 240311 (the code used for hookah tobacco) 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 hookah tobacco (HS 240311)?
In 2025, the top importers of HS 240311 (the code used for hookah tobacco) 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.
Is the HS code for Hookah tobacco the same in all countries?
The base HS code 240311 for Hookah 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 hookah tobacco in Brazil?
In Brazil, hookah tobacco (HS 240311) is classified under NCM 2403.11.00.