Chapter 24 - Tobacco and substitutes
45 tariff codes found in this chapter
| HS Code | Description | MFN Rate |
|---|---|---|
| 2401.10.10.00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigars | Free |
| 2401.10.91.00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish type | 2.5% |
| 2401.10.99.00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Other | 5.5% |
| 2401.20.10.00 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Wrapper tobacco for use in the manufacture of cigars | 8% |
| 2401.20.90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other | 8% |
| 2401.20.90.20 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-cured | 8% |
| 2401.20.90.90 | Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Other: - Other | 8% |
| 2401.30.00.00 | Unmanufactured tobacco; tobacco refuse. - Tobacco refuse | 6.5% |
| 2402.10.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco | 8% |
| 2402.10.00.10 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Hand-rolled cigars | 8% |
| 2402.10.00.90 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Other | 8% |
| 2402.20.00.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco | 12.5% |
| 2402.90.00.00 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Other | 6.5% |
| 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 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff | 5% |
| 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% |
| 2403.99.90.20 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Not packaged | 9.5% |
| 2404.11.00.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco | 9.5% |
| 2404.11.10.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco - Containing homogenized or reconstituted tobacco | 13% |
| 2404.11.90.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Containing tobacco or reconstituted tobacco - Other tobacco | 9.5% |
| 2404.12.00.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other, containing nicotine | Free |
| 2404.19.00.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Products intended for inhalation without combustion: - Other | Free |
| 2404.91.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application | Free |
| 2404.91.00.10 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application - Chewing gum, containing 2 mg or more of nicotine | Free |
| 2404.91.00.90 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For oral application - Other | Free |
| 2404.92.00.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - For transdermal application | Free |
| 2404.99.00.00 | Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. - Other: - Other | Free |
About HS Chapter 24
Chapter 24 of the Canadian customs tariff covers tobacco and substitutes. TariffCalc lists 45 10-digit tariff items in this chapter, with MFN (Most Favoured Nation) duty rates ranging from 0.0% to 13.0% (average 6.3%).
8 of 45 items (18%) are duty-free under MFN. Importers from countries with Canadian free trade agreements (CUSMA, CETA, CPTPP, CCFTA, CKFTA, and others) can often import at 0% when rules of origin are met.
Example calculation
| Value for duty (CAD) | $10,000 |
| MFN duty (6.3%) | $628 |
| GST 5% | $531 |
| Total landed (before freight) | $11,159 |
Simplified illustrative calculation. Provincial taxes (HST/PST/QST) and surtaxes not included.
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What is HS Chapter 24 in the Canadian customs tariff?▾
Chapter 24 covers tobacco and substitutes. It contains 45 10-digit tariff items in the TariffCalc database, with MFN duty rates ranging from 0.0% to 13.0%.
What is the typical duty rate for Chapter 24 imports?▾
The average MFN rate across Chapter 24 is 6.3%. 8 of 45 items are duty-free under MFN, with the remainder subject to duty. Free trade agreements (CUSMA, CETA, CPTPP) may reduce the rate to 0% for qualifying goods.
Do free trade agreements apply?▾
Yes. Most items in this chapter qualify for preferential rates under CUSMA (US, Mexico), CETA (EU, UK), CPTPP (Japan, Vietnam, etc.), and other Canadian FTAs. See each tariff item’s detail page for the full rate-by-agreement breakdown.
How do I calculate import duties?▾
For a CAD $10,000 shipment in this chapter at the average MFN rate (6.3%), duties would be approximately $628, plus 5% GST ($531), for a total of $11,159 before freight. Use the TariffCalc calculator for a precise calculation by tariff item, country of origin, and province.
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