HS Heading 2403
Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
4 tariff lines in this heading, within chapter 24 (Tobacco and manufactured tobacco substitutes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 24031100 | Smoking tobacco, Water pipe tobacco specified in Subheading Note 1 to this Chapter | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24031900 | Smoking tobacco, EXCL. Water pipe tobacco specified in Subheading Note 1 to this Chapter | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24039100 | Homogenized Or Reconstituted Tobacco | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24039900 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO..EXCL.HOMOGENISED OR RECONS.TOBACCO | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 8,958,082 (7,200 kg) under this heading, across 1 of its 4 tariff lines. The remaining 3 recorded no commercial import in that window.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| April 2026 | 1 | 7,200 kg | BDT 8,958,082 |
The largest lines by assessable value in April 2026:
- 24039100 — Homogenized Or Reconstituted Tobacco — BDT 8,958,082
Bonded imports. A further BDT 9,842,719 (21,070 kg) entered under the bonded-warehouse regime over the same months — duty-free inputs imported against an undertaking to re-export them. That is 52.4% of everything imported under this heading: most of this trade never pays the duty rates shown above.
Import figures: NBR Import Statements (IM-4 commercial, IM-7 bonded), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.