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🇨🇦 CanadaChapter 24

Chapter 24: Tobacco and Manufactured Substitutes

24 tariff items · MFN, CUSMA, CPTPP & CETA rates · Updated daily from CBSA

Tariff Items

Tariff NumberDescriptionMFN RateCUSMA Rate
2401.10.10Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - For use as wrappers in the manufacture of cigarsFree
2401.10.91Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Turkish type
2401.10.99Unmanufactured tobacco; tobacco refuse. - Tobacco, not stemmed/stripped - Other: - Other
2401.20.10Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Wrapper tobacco for use in the manufacture of cigars
2401.20.90Unmanufactured tobacco; tobacco refuse. - Tobacco, partly or wholly stemmed/stripped - Other - Virginia, flue-cured
2401.30.00Unmanufactured tobacco; tobacco refuse. - Tobacco refuse6.5%
2402.10.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigars, cheroots and cigarillos, containing tobacco - Hand-rolled cigars
2402.20.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Cigarettes containing tobacco
2402.90.00Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. - Other6.5%
2403.11.00Other 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
2403.19.00Other 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: - Packaged4%
2403.91.10Other 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
2403.91.20Other 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 - Packaged10%
2403.91.90Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Homogenized'' or reconstituted'' tobacco - Other - Packaged13%
2403.99.10Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Snuff - Packaged5%
2403.99.20Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Manufactured tobacco substitutes not containing tobacco9.5%
2403.99.90Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences. - Other: - Other - Other - Packaged
2404.11.10Products 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 tobacco13%
2404.11.90Products 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 tobacco9.5%
2404.12.00Products 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 nicotineFree
2404.19.00Products 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: - OtherFree
2404.91.00Products 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 nicotineFree
2404.92.00Products 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
2404.99.00Products 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: - OtherFree

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