HS Code for Shisha Tobacco

Shisha tobacco, also called hookah tobacco or waterpipe tobacco, is classified under Harmonized System (HS) subheading 2403.11. The HS is the international system of product codes that customs authorities use to describe goods, apply duties and taxes, collect statistics and decide what rules apply. Getting the code right matters to every importer and exporter of shisha tobacco, because the code decides the duty, the excise treatment, the permits needed and how the goods appear on every document in the shipment.

This guide explains where 2403.11 sits in the system, what the heading covers, how national tariffs extend the code, how to describe shisha tobacco on documents and what to do when classification is unclear. It is written for importers, exporters, customs brokers and logistics teams. It is general information and not a binding classification ruling; the authority in your country decides the classification of your goods. For the product itself see shisha tobacco.

What the HS is

The Harmonized System is maintained by the World Customs Organization and used by well over a hundred countries and economies. It arranges goods in sections, chapters, headings and subheadings. The first six digits of a code are the same worldwide. Countries add more digits for their own tariffs, so a national tariff line is usually eight or ten digits long.

Where shisha tobacco sits

Tobacco goods are in Chapter 24, "Tobacco and manufactured tobacco substitutes". Within it, heading 24.03 covers "Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences". Subheading 2403.11 is "Water pipe tobacco as specified in Subheading Note 1 to this Chapter", within the group of "smoking tobacco, whether or not containing tobacco substitutes in any proportion".

In plain terms: if a product is waterpipe tobacco as defined by the Chapter's subheading note, it goes in 2403.11.

The six-digit code 2403.11 is the global part. National tariffs add digits. For example, a tariff may use 2403.11.00 or a longer code, and may split subheadings by pack size, value or other criteria. The duty rate, any additional duties and excise treatment attach to the national line. Always use the full national tariff code on import documents.

In some countries, a separate excise schedule lists waterpipe tobacco by name and tariff line. Türkiye, for instance, lists waterpipe tobacco by its tariff line in its special consumption tax schedule; see the Türkiye guide. Germany taxes waterpipe tobacco under its tobacco tax law with a waterpipe surcharge; see the Germany guide.

Duty and tax

The tariff line determines the customs duty rate and, in many countries, the excise treatment. A wrong code can lead to underpayment, overpayment, penalties or refusal to clear.

Permits and restrictions

Controls are attached to codes. Import licences, conformity certificates and quotas for tobacco are enforced through the tariff line. Customs systems can block a shipment automatically if the code requires a permit that is not on file.

Statistics and risk profiling

Authorities use codes for trade statistics and risk profiling. Tobacco is a high-risk category, so a shipment with an unusual description or an inconsistent code may be inspected.

Trade agreements

Preferential duty rates under trade agreements depend on classification and origin. The code must match the one in the agreement's schedule.

Products with unusual ingredients

A product that departs from the standard composition, for example with a high proportion of non-tobacco material, may not fit the waterpipe tobacco definition. In some national laws, waterpipe products without tobacco are treated like waterpipe tobacco for tax purposes even though they are classified elsewhere in the tariff. Check both the customs classification and the tax treatment.

Mixed shipments

A container with finished product, base and leaf is classified item by item. List each product separately on the documents.

Samples

Samples are classified like the goods they represent, though some countries have special rules for samples. Declare them correctly.

Tobacco-free alternatives

Herbal and steam-stone products for waterpipes are not tobacco. They are classified by their material and may be treated as tobacco for some tax or labelling purposes. Do not mix them with tobacco goods on a document without a clear description.

The classification feeds the landed-cost calculation. The duty rate comes from the tariff line, the excise from the tax schedule and VAT is usually applied on top. A broker calculates the figure from the code, the value and the quantity. The import shisha tobacco page includes a worksheet that shows how the components add up.

What is the HS code for shisha tobacco?

2403.11 for waterpipe tobacco, with national digits added by each country.

What is the HS code for hookah tobacco?

The same, 2403.11. Hookah and shisha are two names for waterpipe tobacco.

What is the HS code for tobacco leaf?

Raw tobacco leaf is in heading 24.01, not 2403.11. Confirm the exact line for the form you import.

Is the HS code the same in every country?

The first six digits are the same in countries using the HS. National tariffs add digits and set their own duty rates.

Who decides the classification?

The customs authority of the importing country. A broker advises, and an advance ruling can give certainty.

Does the code affect packaging rules?

Not directly, but the tobacco classification brings packaging, labelling and licensing rules that apply to tobacco products.

Waterpipe tobacco did not always have its own subheading. As waterpipe smoking grew and many countries began taxing and regulating waterpipe tobacco as a separate category, customs authorities and the World Customs Organization saw the need for a distinct code so that trade statistics, tax and enforcement could identify it. The Harmonized System was amended to create the dedicated subheading 2403.11 for waterpipe tobacco, with the remaining smoking tobacco going to 2403.19. If you use an old tariff or an old document, check that it reflects the current HS edition, because subheading numbers change between editions.

This history matters in practice for two reasons. First, older documents and some national schedules may refer to earlier numbering. Second, countries adopt new HS editions on their own timetables, so two neighbouring countries may be on different editions for a while. Ask your broker which edition your tariff follows.

Excise is a tax on specific goods. For waterpipe tobacco, excise may be:

• A fixed amount per kilogram, sometimes with a separate surcharge for waterpipe tobacco.
• A percentage of retail price, with a minimum amount.
• A combination of fixed and percentage elements.
• A fixed amount per pack, in systems that tax by unit.

Excise schedules often reference the HS code or a national tariff line. If your goods are classified differently from the schedule, the excise treatment can change. Germany's system, for example, adds a waterpipe surcharge to the pipe tobacco rate, and Türkiye lists waterpipe tobacco on its own line in the special consumption tax schedule. The Germany and Türkiye guides show the structure from official sources. Rates change, so always confirm the current figure.

The wording below shows the level of detail that works well on a commercial invoice or packing list. Adapt it to the actual goods and the destination's language requirements.

• "Waterpipe tobacco (shisha / hookah tobacco), flavoured, retail packs in master cartons, HS 2403.11"
• "Waterpipe tobacco (shisha / hookah tobacco), unflavoured, cut, in bulk drums, HS 2403.11"
• "Cut Virginia tobacco leaf for further manufacture, in bags" (with the leaf tariff line your broker confirms)

Add net and gross weights, the number of units, the country of origin and the value. Keep the description the same on every document in the set.

1. Confirm the product type: finished, base, cut leaf or raw leaf.
2. Check the heading text and subheading note in the current HS edition.
3. Find the national tariff line and rates.
4. Check excise and permit rules linked to the line.
5. Draft the description for documents and share it with your supplier.
6. Ask your broker to confirm before shipment.
7. Seek a binding ruling for recurring or borderline imports.
8. Keep records for audits.

The HS code is one control point among several. A compliant import typically needs the right code, the right licence, correct packaging and the right tax treatment, and each of these must agree with the others.

When any control is missing, the shipment can be delayed or stopped, whatever the code says. Treat classification as part of a package and prepare all of it before the goods leave the supplier.

Shisha tobacco, also called hookah tobacco or waterpipe tobacco, is classified under HS subheading 2403.11, with national digits added by each country. The code determines duty and excise treatment and links to permits and controls, so describe the goods consistently on every document, confirm the national tariff line with a customs broker and seek a binding ruling when the position is unclear. For the wider import process see import shisha tobacco, and to ask for a quotation use the quote form.

The first six digits are shared across HS member countries. Countries add further digits for national tariff lines, and duty, excise, VAT and licensing follow the national line. Rates and rules change, so the tariff of the destination country, or a ruling from its customs authority, is the reliable source.