HS Code 2403.99.10
Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff
Most Favoured Nation (MFN) Rate
5%
About HS Code 2403.99.10
HS code 2403.99.10 is a Canadian 10-digit tariff item covering Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff. It falls under Chapter 24 — Tobacco and substitutes of the Canadian Customs Tariff, within heading 2403 and subheading 2403.99. This code is used by the Canada Border Services Agency (CBSA) to determine customs duties, taxes, and regulatory compliance when you import into Canada.
The MFN (Most Favoured Nation) duty rate for 2403.99.10 is 5%. This rate applies to imports from most WTO member countries. Lower preferential rates may be available depending on the country of origin and the trade agreement used. 17 preferential trade agreements are available for this code, of which 17 offer duty-free access (for example: Commonwealth Caribbean Countries Tariff, Least Developed Country Tariff, United States Tariff, Mexico Tariff, Chile Tariff).
Key trade agreement eligibility: CUSMA (USA, Mexico) duty-free · CETA (EU) duty-free · CPTPP (Asia-Pacific) duty-free.
Example Calculation for 2403.99.10
If you import CAD $10,000 worth of goods classified under HS code 2403.99.10 into Canada (without a preferential trade agreement), here is the approximate cost breakdown:
| Value for Duty (VFD) | $10,000 |
| MFN Duty (5%) | $500 |
| GST (5%) | $525 |
| Total Landed Cost (approx.) | $11,025 |
Illustrative example. Does not include surtaxes, SIMA, excise duties, freight, provincial HST/PST, or trade-agreement exemptions. Use our calculator for an exact figure.
Frequently Asked Questions about HS Code 2403.99.10
What is HS code 2403.99.10?
HS code 2403.99.10 is a Canadian 10-digit tariff item used by the Canada Border Services Agency (CBSA) to classify imports of "Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff". It sits under Chapter 24 (Tobacco and substitutes) of the Canadian Customs Tariff.
What is the Canadian import duty rate for 2403.99.10?
The MFN (Most Favoured Nation) duty rate for HS code 2403.99.10 is 5%. This rate applies to imports from WTO member countries without a preferential trade agreement with Canada. Lower preferential rates may apply under agreements such as CUSMA, CETA, or CPTPP.
Can I import 2403.99.10 duty-free from the USA or Mexico under CUSMA?
Yes. HS code 2403.99.10 is duty-free under the Canada-United States-Mexico Agreement (CUSMA) when the goods originate in the US or Mexico and you provide a valid certification of origin. GST/HST still applies on import.
Does CETA apply to HS code 2403.99.10?
Yes. Imports of HS code 2403.99.10 from the European Union enter Canada duty-free under the Canada-EU Comprehensive Economic and Trade Agreement (CETA) with a valid origin declaration from the EU exporter.
What surtaxes or SIMA duties apply to HS code 2403.99.10?
Our calculator automatically checks retaliatory surtaxes (US steel & aluminum, Chinese EVs, etc.) and SIMA anti-dumping duties for 2403.99.10. Enter the country of origin in the calculator to see the complete list of duties that apply to your shipment.
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17 applicable trade agreements
| Code | Trade Agreement | Rate |
|---|---|---|
| CCoFTA | Canada-Colombia Free Trade Agreement | Free |
| CETA | Canada-EU Comprehensive Economic and Trade Agreement | Free |
| CHFTA | Canada-Honduras Free Trade Agreement | Free |
| CJFTA | Canada-Jordan Free Trade Agreement | Free |
| CKFTA | Canada-Korea Free Trade Agreement | Free |
| CPaFTA | Canada-Panama Free Trade Agreement | Free |
| CPFTA | Canada-Peru Free Trade Agreement | Free |
| CUKTCA | Canada-United Kingdom Trade Continuity Agreement | Free |
| CT | Chile Tariff | Free |
| CCCT | Commonwealth Caribbean Countries Tariff | Free |
| CPTPP | Comprehensive and Progressive Trans-Pacific Partnership | Free |
| CRT | Costa Rica Tariff | Free |
| IT | Iceland Tariff | Free |
| LDCT | Least Developed Country Tariff | Free |
| MT | Mexico Tariff | Free |
| UAT | Ukraine Tariff | Free |
| UST | United States Tariff | Free |
Calculate import duties for HS code 2403.99.10
Get a complete duty, tax, and fee calculation for HS code 2403.99.10, including surtaxes, GST/HST, and provincial taxes.
Calculate import duty for 2403.99.10Related Guides
Related HS Codes
Other codes under chapter 24
| HS Code | Description | MFN Rate |
|---|---|---|
| 2403.11.00.00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Water pipe tobacco specified in Subheading Note 1 to this Chapter | 4% |
| 2403.19.00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other | 4% |
| 2403.19.00.21 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Packaged | 4% |
| 2403.19.00.22 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Cigarette: - Not packaged | 4% |
| 2403.19.00.91 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Packaged | 4% |
| 2403.19.00.92 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Smoking tobacco, whether or not containing tobacco substitutes in any proportion: - Other - Other: - Not packaged | 4% |
| 2403.91.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco | 5% |
| 2403.91.10.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Packaged | 5% |
| 2403.91.10.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Suitable for use as wrapper tobacco - Not packaged | 5% |
| 2403.91.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders | 10% |
| 2403.91.20.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Packaged | 10% |
| 2403.91.20.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Processed leaf tobacco suitable for use as cigar binders - Not packaged | 10% |
| 2403.91.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other | 13% |
| 2403.91.90.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Packaged | 13% |
| 2403.91.90.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - "Homogenized'' or "reconstituted'' tobacco - Other - Not packaged | 13% |
| 2403.99.10.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Packaged | 5% |
| 2403.99.10.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Not packaged | 5% |
| 2403.99.20.00 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Manufactured tobacco substitutes not containing tobacco | 9.5% |
| 2403.99.90 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other | 9.5% |
| 2403.99.90.10 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Chewing tobacco: - Packaged | 9.5% |