Product classification
HS code for Shisha 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 shisha tobacco under HS 2403.11
Shisha tobacco, also known as water pipe tobacco, is classified under HS code 2403.11. This classification is strictly governed by Subheading Note 1 to Chapter 24 of the Harmonized System. According to this note, 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. The classification is unique because it includes products even if they contain tobacco substitutes in any proportion, provided they are intended for water pipe use. This specific subheading was created to distinguish shisha from other forms of smoking tobacco, such as cigarette tobacco or pipe tobacco, which have different chemical compositions and tax implications. The presence of humectants like glycerol and the high moisture content of shisha are key physical characteristics that justify its placement under 2403.11.
- Covers
- Flavored shisha tobacco (Mu'assel)
- Tobacco mixed with fruit molasses for water pipes
- Water pipe tobacco containing tobacco substitutes
- Traditional unflavored water pipe tobacco (Tumbak)
- Glycerol-heavy tobacco mixtures for hookah use
- 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. Shisha tobacco is frequently misclassified under HS code 2403.19, which is a general category for "other" smoking tobacco. This usually happens when the importer is unaware of the specific subheading note for water pipe tobacco. Another common error involves "herbal shisha" that contains 0% tobacco. While one might expect this to be in Chapter 21 or 33, Subheading Note 1 explicitly keeps these mixtures under 2403.11 if they are for water pipes. Furthermore, it should not be confused with HS code 2403.99, which is for chewing tobacco or snuff, as the method of consumption (inhalation via water pipe) is the defining factor for 2403.11.
Top exporters and importers of HS 240311 (the code used for shisha tobacco), 2025
In 2025, the largest exporter of HS 240311 (the code used for shisha 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 shisha 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 shisha tobacco
Brazil classifies shisha 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 shisha tobacco
What is the HS code for Shisha tobacco?
The HS code for Shisha 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).
How do I classify Shisha tobacco for customs?
Shisha 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.
What is the HS code for flavored shisha tobacco?
The HS code for flavored shisha (water pipe tobacco) is 2403.11.
Does the code 2403.11 apply to tobacco-free herbal shisha?
Yes, according to Subheading Note 1 to Chapter 24, mixtures for water pipes are classified under 2403.11 even if they contain tobacco substitutes.
Which countries are the top exporters of shisha tobacco (HS 240311)?
In 2025, the top exporters of HS 240311 (the code used for shisha 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 shisha tobacco (HS 240311)?
In 2025, the top importers of HS 240311 (the code used for shisha 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 Shisha tobacco the same in all countries?
The base HS code 240311 for Shisha 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 shisha tobacco in Brazil?
In Brazil, shisha tobacco (HS 240311) is classified under NCM 2403.11.00.