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EU Combined Nomenclature CN2026

HS code 2403: Other manufactured tobacco and manufactured tobacco substitutes

Heading 2403 of the EU Combined Nomenclature 2026, in chapter 24, with the official text of every 6-digit subheading and 8-digit CN code below it.

Official description

2403Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences

Place in the nomenclature: 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine… > 2403

Explanatory note (Eurostat)

Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes)

Subheadings (6 digits)
4
CN codes (8 digits)
6

Subheadings and CN codes in heading 2403

  • 2403 11Smoking tobacco, whether or not containing tobacco substitutes in any proportion | Water-pipe tobacco specified in subheading note 1 to this chapter

    Explanatory note (Eurostat): Water-pipe tobacco (excl. tobacco-free. See subheading note 1.)

    • 2403 11 00 Water-pipe tobacco specified in subheading note 1 to this chapter
  • 2403 19Smoking tobacco, whether or not containing tobacco substitutes in any proportion | Other

    Explanatory note (Eurostat): Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco)

    • 2403 19 10 In immediate packings of a net content not exceeding 500 g
    • 2403 19 90 Other
  • 2403 91Other | Homogenised or reconstituted tobacco

    Explanatory note (Eurostat): Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust (excl. products of 2404)

    • 2403 91 00 Homogenised or reconstituted tobacco
  • 2403 99Other | Other

    Explanatory note (Eurostat): Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant, insecticides manufactured from tobacco extracts and essences, and products of 2404)

    • 2403 99 10 Chewing tobacco and snuff (nasal tobacco)
    • 2403 99 90 Other

The first 6 digits are the Harmonized System, shared worldwide: a US HTS code that starts with the same 6 digits sits under the same subheading. The last 2 digits are the EU's own CN split.

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Not a binding classification

These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).

Source

Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.