Import duty / Chapter 24 / Heading 2403 / HS 2403.91
Goods classified under HS 2403.91, tobacco; homogenised or reconstituted, enter the United States at 350% and Canada at 13% under the published MFN rates (verified October 2026). This line is not USMCA-eligible, so the published rate applies whatever the origin. LoadLoom ships them door to door across the border and shows the landed cost before you book.
Published rates for HS 2403.91 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 | 350% general (MFN) | Not USMCA-eligible at this line; general rate applies | Duty $35,000.00 + merchandise processing $34.64 |
| Canada | 13% MFN | Not USMCA-eligible at this line; MFN applies | Duty $1,300.00 + GST $500.65 (HST or QST where the province charges it) |
Rates from the US Harmonized Tariff Schedule and the Canadian Customs Tariff, verified October 2026. 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 2403.91 prefilled.
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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.
350% general rate on the declared value; on a $10,000 shipment that is $35,000 plus a $34.64 merchandise processing charge.
13% MFN on the value for duty, then GST of 5% (or HST, or GST plus QST in Quebec) on the duty-paid value. The MFN rate applies regardless of origin for this line.
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
