Product classification
HS code for Rolling tobacco: 2403.19
Tobacco, smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion.
Classification of rolling tobacco under HS 2403.19
Rolling tobacco, also known as fine-cut tobacco intended for the self-production of cigarettes, is classified under HS code 2403.19. This classification falls under Chapter 24, which covers tobacco and manufactured tobacco substitutes. Heading 2403 is a broad category for 'other' manufactured tobacco products. Subheading 2403.19 specifically covers smoking tobacco that is not intended for water pipes (which is 2403.11). The classification is determined by the physical state of the tobacco, which has been processed (stemmed, cased, and cut) but not yet rolled into a finished cigarette or cigar. Rolling tobacco is typically characterized by a narrow cut width (often less than 1.5 mm) to facilitate easy rolling by hand or with a small portable machine. The classification applies to tobacco sold in pouches, tins, or bulk containers for retail sale, provided it is ready for smoking without further industrial processing.
- Covers
- Fine-cut rolling tobacco
- Make-your-own (MYO) cigarette tobacco
- Shag tobacco for hand-rolling
- Pipe tobacco (if not specifically distinguished)
- Blended smoking tobacco in retail pouches
- Also under 2403.19
- Drum Original
- Golden Virginia
- Mac Baren Mixture
- Captain Black Royal
- Copenhagen Snuff
Codes often confused with 2403.19
Common mistake. Rolling tobacco is often confused with HS code 2402.20, which is the code for finished cigarettes. Even if the tobacco is sold with rolling papers, it remains under 2403.19 as long as the tobacco itself is not pre-rolled. Another common misclassification is 2401, which is for unmanufactured tobacco. Once the tobacco has been cut or shredded for smoking, it is considered 'manufactured' and must move to 2403. Additionally, water pipe tobacco (hookah tobacco) must be excluded from this code and placed under 2403.11 due to its high molasses or fruit content.
Top exporters and importers of HS 240319 (the code used for rolling tobacco), 2025
In 2025, the largest exporter of HS 240319 (the code used for rolling tobacco) in UN Comtrade data was Germany, with 16% of world exports; the largest importer in UN Comtrade data was Germany, with 18% 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 240319, not only rolling tobacco.
Top exporters 2025 · share of world exports
- 1 Germany $787M 16% of world exports
- 2 Netherlands $781M 15% of world exports
- 3 Poland $739M 15% of world exports
World total: $5.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $887M 18% of world imports
- 2 Italy $573M 12% of world imports
- 3 Spain $375M 7.8% of world imports
World total: $4.8B 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 rolling tobacco
Brazil classifies rolling tobacco under NCM 2403.19.00: HS 2403.19 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about rolling tobacco
What is the HS code for Rolling tobacco?
The HS code for Rolling tobacco is 240319 (Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion). The HS code for rolling tobacco (smoking tobacco other than water pipe tobacco) is 2403.19.
How do I classify Rolling tobacco for customs?
Rolling tobacco is classified under HS code 240319 — Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion. This is a 6-digit subheading level code.
Is pipe tobacco classified under the same code?
Yes, most pipe tobacco is also classified under HS code 2403.19, as it is a form of smoking tobacco not elsewhere specified.
Which countries are the top exporters of rolling tobacco (HS 240319)?
In 2025, the top exporters of HS 240319 (the code used for rolling tobacco) in UN Comtrade data were Germany ($787M, 16% of world exports), the Netherlands ($781M) and Poland ($739M). World exports came to about $5.0B, 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 rolling tobacco (HS 240319)?
In 2025, the top importers of HS 240319 (the code used for rolling tobacco) in UN Comtrade data were Germany ($887M, 18% of world imports), Italy ($573M) and Spain ($375M). World imports came to about $4.8B, 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 Rolling tobacco the same in all countries?
The base HS code 240319 for Rolling 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 rolling tobacco in Brazil?
In Brazil, rolling tobacco (HS 240319) is classified under NCM 2403.19.00.