Import duty / Chapter 24 / Heading 2403 / HS 2403.11
Goods classified under HS 2403.11, tobacco; smoking, water pipe tobacco as specified in subheading note 1 to this chapter, whether or not containing tobacco substitutes in any proportion, enter the United States at specific or compound rate and Canada at 4% under the published MFN rates (verified October 2026). Made in Canada, the US or Mexico, they clear duty-free at both borders with a USMCA certificate of origin. LoadLoom ships them door to door across the border and shows the landed cost before you book.
Published rates for HS 2403.11 and a worked example on a $10,000 declared value.
| Entering | Published rate | Made in CA, US or MX (USMCA) | Made elsewhere, on $10,000 |
|---|---|---|---|
| United States | specific or compound rate general (MFN) | Free with certificate of origin | Duty broker determines + merchandise processing $34.64 |
| Canada | 4% MFN | Free with certificate of origin | Duty $400.00 + GST $500.20 (HST or QST where the province charges it) |
Rates from the US Harmonized Tariff Schedule and the Canadian Customs Tariff, verified October 2026. North American origin goods under this line clear duty-free at both borders with the certificate on file. Trade actions (surtaxes, Section 232 and 301 measures) can add to the published rate; the broker confirms at entry.
Duty, taxes, merchandise processing, brokerage and bond on your declared value, with HS 2403.11 prefilled.
Open the estimator โ
Instant door-to-door price, customs documents collected in the booking checklist, price locked 30 days.
Get an instant rate โ
This page is a free reference for shippers, not a customs ruling. Final classification and duty are determined by the licensed customs broker at entry, and government amounts are always billed at actual. Rates change with each tariff edition and trade action.
specific or compound rate general rate on the declared value, plus the merchandise processing charge of $34.64 on a $10,000 entry. North American origin goods with a certificate of origin enter free.
4% MFN on the value for duty, then GST of 5% (or HST, or GST plus QST in Quebec) on the duty-paid value. USMCA origin goods enter duty-free with the certificate; GST still applies.
Heading 2403: Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences. Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. The 6-digit subheading is the international HS level; the US and Canadian tariffs add national digits that your broker assigns at entry.
LoadLoom's licensed customs broker prepares the entry from the commercial invoice and certificate of origin you upload in the booking checklist; the carrier presents the paperwork at the crossing. Government amounts are billed at actual.
All of heading 2403 ยท Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body ยท Every chapter
