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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2403 — Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences.

National subdivision 2403.1 — Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

Subheading

2403.11 Water pipe tobacco specified in Subheading Note 1 to this Chapter

Common commodities
Shisha tobacco with glycerol mixtureHookah molasses-flavored tobacco blendWater pipe aromatic tobacco pasteFlavored glycerol and tobacco mixture for hookahMaassel with sugar and aromatic extractsGlycerin infused fruit-flavored shisha tobaccoHookah tobacco containing molasses and glycerolAromatic tobacco and glycerol paste for narghileFlavored water pipe tobacco with glycerol and molassesSugar-infused hookah tobacco with aromatic oils

HS codes

CodeDescriptionTaxes
2403.11.00Water pipe tobacco specified in Subheading Note 1 to this ChapterCessEIC, Customs TaxCID, PAL, SSCL, VAT