Product classification
HS code for Smoking tobacco: 2403.19
Tobacco, smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion.
Classification of smoking tobacco under HS 2403.19
Smoking tobacco is classified under HS code 2403.19, which falls within Chapter 24 of the Harmonized System. This chapter covers tobacco and manufactured tobacco substitutes. Specifically, heading 2403 is reserved for other manufactured tobacco and manufactured tobacco substitutes, including \"homogenized\" or \"reconstituted\" tobacco, tobacco extracts, and essences. The subheading 2403.19 is designated for smoking tobacco that is not intended for water pipes (hookahs). This classification is determined based on the product's physical state—typically shredded, cut, or otherwise broken tobacco leaves—and its intended use for smoking in pipes or for making hand-rolled cigarettes. The classification remains consistent regardless of whether the product contains tobacco substitutes in any proportion, provided it is primarily intended for smoking. This code excludes cigars, cheroots, and cigarillos (2402.10) and cigarettes (2402.20), which have their own specific headings based on their finished form and packaging.
- Covers
- Pipe tobacco for traditional smoking pipes
- Fine-cut tobacco intended for hand-rolling cigarettes (RYO)
- Shag tobacco
- Tobacco mixtures containing non-tobacco herbal substitutes intended for smoking
- Expanded tobacco used for smoking
- Also under 2403.19
- Drum Original
- Golden Virginia
- Mac Baren Mixture
- Captain Black Royal
- Copenhagen Snuff
Codes often confused with 2403.19
Common mistake. Smoking tobacco is frequently misclassified under HS code 2403.11, which is specifically reserved for water pipe (hookah) tobacco. Water pipe tobacco usually contains glycerol, sugar, or molasses and is distinct in its moist texture and usage. Another common error is classifying bulk smoking tobacco under 2401, which is strictly for unmanufactured tobacco or tobacco refuse. Once the tobacco has been cut or processed for smoking, it must move to 2403. Additionally, medicinal cigarettes containing no tobacco are classified under 3004, not Chapter 24.
Top exporters and importers of HS 240319 (the code used for smoking tobacco), 2025
In 2025, the largest exporter of HS 240319 (the code used for smoking 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 smoking 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 smoking tobacco
Brazil classifies smoking 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 smoking tobacco
What is the HS code for Smoking tobacco?
The HS code for Smoking tobacco is 240319 (Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion). The primary HS code for smoking tobacco (other than water pipe tobacco) is 2403.19.
How do I classify Smoking tobacco for customs?
Smoking 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.
Does this code include tobacco-free smoking mixtures?
Yes, HS code 2403.19 includes smoking mixtures that contain tobacco substitutes in any proportion, as long as they are manufactured for smoking and do not fall under medicinal categories.
Which countries are the top exporters of smoking tobacco (HS 240319)?
In 2025, the top exporters of HS 240319 (the code used for smoking 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 smoking tobacco (HS 240319)?
In 2025, the top importers of HS 240319 (the code used for smoking 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 Smoking tobacco the same in all countries?
The base HS code 240319 for Smoking 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 smoking tobacco in Brazil?
In Brazil, smoking tobacco (HS 240319) is classified under NCM 2403.19.00.