Product classification
HS code for Tobacco scraps: 2401.30
Tobacco refuse.
Classification of tobacco scraps under HS 2401.30
Tobacco scraps are classified under HS code 2401.30, which is specifically reserved for tobacco refuse. This category is part of the broader heading 2401, covering unmanufactured tobacco. Scraps are defined as the waste products resulting from the manipulation of tobacco leaves or from the manufacture of tobacco products. This includes stems, midribs, and small fragments that are not suitable for use in high-quality cigars or cigarettes in their raw state. The classification is vital for the tobacco industry as it separates raw material from industrial waste, which is often repurposed for reconstituted tobacco or nicotine extraction. Unlike manufactured tobacco, these scraps have not been flavored or significantly processed beyond the initial drying and stripping phases. The distinction between 2401.30 and other tobacco codes depends entirely on the fact that the material is a byproduct or waste rather than a primary leaf product intended for direct consumption.
- Covers
- Tobacco stems and midribs
- Tobacco dust and fines
- Trimmings from leaf stripping
- Waste from cigar or cigarette manufacturing
- Broken tobacco leaves (refuse)
- Also under 2401.30
- Universal Corporation tobacco waste
- Alliance One International tobacco by-products
- reconstituted tobacco sheet raw material suppliers
- nicotine extraction companies like Nicoventures
- Altria Group tobacco refuse.
Codes often confused with 2401.30
Common mistake. Tobacco scraps are often confused with 2403.91, which covers homogenized or reconstituted tobacco. The difference is that 2403.91 refers to scraps that have been processed into sheets, whereas 2401.30 refers to the raw waste itself. It is also sometimes misclassified under 2401.10 or 2401.20, which are for whole or stripped tobacco leaves intended for production.
Top exporters and importers of HS 240130 (the code used for tobacco scraps), 2025
In 2025, the largest exporter of HS 240130 (the code used for tobacco scraps) in UN Comtrade data was Brazil, with 25% of world exports; the largest importer in UN Comtrade data was Poland, with 12% 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 240130, not only tobacco scraps.
Top exporters 2025 · share of world exports
- 1 Brazil $92M 25% of world exports
- 2 China $52M 14% of world exports
- 3 Zimbabwe* ~$41M 11% of world exports · partner records ↗
World total: $369M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Poland $46M 12% of world imports
- 2 Indonesia $41M 10% of world imports
- 3 France $34M 8.4% of world imports
World total: $399M 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 tobacco scraps
Brazil classifies tobacco scraps under NCM 2401.30.00: HS 2401.30 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about tobacco scraps
What is the HS code for Tobacco scraps?
The HS code for Tobacco scraps is 240130 (Tobacco refuse). The HS code for tobacco scraps and tobacco refuse is 2401.30.
How do I classify Tobacco scraps for customs?
Tobacco scraps is classified under HS code 240130 — Tobacco refuse. This is a 6-digit subheading level code.
Can tobacco scraps be used for smoking?
While they are technically tobacco, scraps in 2401.30 are generally considered industrial waste used for making reconstituted tobacco sheets or extracting nicotine.
Which countries are the top exporters of tobacco scraps (HS 240130)?
In 2025, the top exporters of HS 240130 (the code used for tobacco scraps) in UN Comtrade data were Brazil ($92M, 25% of world exports), China ($52M) and Zimbabwe (about $41M). World exports came to about $369M, 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 tobacco scraps (HS 240130)?
In 2025, the top importers of HS 240130 (the code used for tobacco scraps) in UN Comtrade data were Poland ($46M, 12% of world imports), Indonesia ($41M) and France ($34M). World imports came to about $399M, 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 Tobacco scraps the same in all countries?
The base HS code 240130 for Tobacco scraps 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 tobacco scraps in Brazil?
In Brazil, tobacco scraps (HS 240130) is classified under NCM 2401.30.00.