Product classification
HS code for Unmanufactured tobacco: 2401.10
Tobacco, (not stemmed or stripped).
Classification of unmanufactured tobacco under HS 2401.10
Unmanufactured tobacco is classified under HS code 2401.10. This code belongs to Chapter 24, which covers tobacco and manufactured tobacco substitutes. Heading 2401 is dedicated to unmanufactured tobacco and tobacco refuse. The subheading 2401.10 specifically applies to tobacco that has not been stemmed or stripped. This means the tobacco leaves are in their natural state, with the midrib (the central vein of the leaf) still intact. The classification covers tobacco that has been cured (e.g., flue-cured, air-cured, or sun-cured) but has not undergone further industrial processing such as removing the stalks or stems. The determination is based on the physical state of the leaf and the level of processing. This code is essential for customs as unmanufactured tobacco is often subject to different excise duties and import regulations compared to processed or manufactured tobacco products like cigarettes or cigars. The origin and variety of the tobacco (e.g., Virginia, Burley, Oriental) do not change the primary subheading if the leaf remains unstemmed.
- Covers
- Whole leaf tobacco, unstemmed
- Flue-cured unstripped tobacco leaves
- Air-cured tobacco with midribs intact
- Sun-cured tobacco leaves, not stripped
- Green tobacco leaves, dried but not processed
- Cured tobacco bundles (not stemmed)
- Also under 2401.10
- Universal Corporation raw tobacco
- Alliance One International unstemmed tobacco
- local tobacco farm harvests
- specific varietals like Virginia Brightleaf
- Malawi Burley.
Codes often confused with 2401.10
Common mistake. The most frequent misclassification occurs with HS code 2401.20, which is for tobacco that has been partly or wholly stemmed or stripped. Another common error is using HS code 2401.30, which is reserved for tobacco refuse (waste). If the tobacco has been cut for smoking or otherwise manufactured, it must be classified under Heading 2402 or 2403, which carry significantly different duty rates.
Top exporters and importers of HS 240110 (the code used for unmanufactured tobacco), 2025
In 2025, the largest exporter of HS 240110 (the code used for unmanufactured tobacco) in UN Comtrade data was Türkiye, with 14% of world exports; the largest importer in UN Comtrade data was the Dominican Republic, with 19% 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 240110, not only unmanufactured tobacco.
Top exporters 2025 · share of world exports
- 1 Türkiye $276M 14% of world exports
- 2 North Macedonia $207M 10% of world exports
- 3 Greece $177M 8.9% of world exports
World total: $2.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Dominican Republic $373M 19% of world imports
- 2 United States $257M 13% of world imports
- 3 Greece $114M 5.8% of world imports
World total: $2.0B 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 codes for unmanufactured tobacco
Brazil splits HS 2401.10 into 5 NCM codes. Pick the one that matches your product:
- 2401.10.10Unstemmed tobacco leaf, not dried or fermented
- 2401.10.20Unstemmed wrapper tobacco, dried or fermented
- 2401.10.30Unstemmed flue-cured Virginia tobacco
- 2401.10.40Unstemmed Turkish tobacco, over 0.2% volatile oil
- 2401.10.90Other unstemmed tobacco
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about unmanufactured tobacco
What is the HS code for Unmanufactured tobacco?
The HS code for Unmanufactured tobacco is 240110 (Tobacco, (not stemmed or stripped)). The HS code for unmanufactured tobacco that has not been stemmed or stripped is 2401.10.
How do I classify Unmanufactured tobacco for customs?
Unmanufactured tobacco is classified under HS code 240110 — Tobacco, (not stemmed or stripped). This is a 6-digit subheading level code.
Does this code include tobacco waste?
No, tobacco waste or refuse is classified under HS code 2401.30, even if it is unmanufactured.
Which countries are the top exporters of unmanufactured tobacco (HS 240110)?
In 2025, the top exporters of HS 240110 (the code used for unmanufactured tobacco) in UN Comtrade data were Türkiye ($276M, 14% of world exports), North Macedonia ($207M) and Greece ($177M). World exports came to about $2.0B, 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 unmanufactured tobacco (HS 240110)?
In 2025, the top importers of HS 240110 (the code used for unmanufactured tobacco) in UN Comtrade data were the Dominican Republic ($373M, 19% of world imports), the United States ($257M) and Greece ($114M). World imports came to about $2.0B, 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.
Is the HS code for Unmanufactured tobacco the same in all countries?
The base HS code 240110 for Unmanufactured 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 unmanufactured tobacco in Brazil?
Brazil splits HS 240110 into 5 NCM codes, so the right one for unmanufactured tobacco depends on the product's details: 2401.10.10 (Unstemmed tobacco leaf, not dried or fermented), 2401.10.20 (Unstemmed wrapper tobacco, dried or fermented), 2401.10.30 (Unstemmed flue-cured Virginia tobacco), 2401.10.40 (Unstemmed Turkish tobacco, over 0.2% volatile oil), 2401.10.90 (Other unstemmed tobacco).