HS Code 2401 — Unmanufactured Tobacco and Refuse

This code covers raw tobacco leaves in their natural state, including stemless or stripped leaves, and tobacco waste. These materials are the primary inputs for cigarette and cigar manufacturing before any flavoring or cutting occurs.

What's included

Cured tobacco leaves
Stemless tobacco
Tobacco stalks
Tobacco dust

What's excluded

Cigarettes → use 2402 (Manufactured cigarettes are finished products.)

Common examples

Flue-cured Virginia tobacco leaves
Burley tobacco stems
Sun-cured Oriental tobacco
Tobacco plant waste

Frequently asked questions

Is unmanufactured tobacco subject to high excise tax?

Usually, excise tax applies to manufactured products (2402/2403), but raw tobacco is heavily regulated via import permits.

Trade & shipping notes

Typical duty range: Variable (often high)
Documentation: Often requires specific 'Certificate of Origin' to qualify for preferential rates in tobacco-specific trade blocs.
Typical shipping mode: FCL
Top exporters: Brazil, Zimbabwe, India, China
Top importers: China, Germany, Belgium, USA

Key takeaway

Heavily regulated commodity requiring specific government-issued import licenses in most jurisdictions.

Unmanufactured Tobacco and Refuse