Manufactured tobacco and tobacco extracts from India
India exported $420 million of manufactured tobacco and tobacco extracts (HS 2403.99) in FY2025-26, up 26% on FY2024-25. Goods made in India pay 360% US import duty, against 387.5% for goods from China.
- US duty from India
- 360%China 387.5%
- India's exports, FY2025-26
- $420MUp 25.6% on last year
- HS code
- 2403.99Page updated 6 Nov 2026
US import duty, India vs China
India pays 27.5 points less on the lowest-duty line. From the USITC HTS 2026 Rev 22.
All 4 US tariff lines
| HTS line | Description | Base | India | China |
|---|---|---|---|---|
| 2403.99.21 | Other: Prepared for marketing to the ultimate consumer in the identical form and package in which imported | 24.7¢/kg | – | – |
| 2403.99.31 | Other: To be used in products other than cigarettes | 24.7¢/kg | – | – |
| 2403.99.60 | Other: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 24.7¢/kg | – | – |
| 2403.99.90 | Other: Other | 350% | 360% | 387.5% |
Totals include the Section 301 duty on goods from India or China and any Section 232 metals duty. They exclude anti-dumping and countervailing duties and customs fees. Check the current rate before you quote.
India's exports of manufactured tobacco and tobacco extracts
India's exports to all countries under HS 2403.99, April to March, from DGCI&S.
Rules and other duties
- EU base duty
- The EU's average applied base (MFN) rate on HS 2403.99 is 29.1%, ranging from 16.6% to 41.6% across tariff lines, from 2021 data. It doesn't include India's GSP preference, so goods from India may pay less. Check the current rate in TARIC before you quote.
- India's export policy
- Free to export, with no licence needed.
Common questions
What is the US import duty on manufactured tobacco and tobacco extracts from India?
360% on the 4 US tariff lines under HS 2403.99, including the Section 301 duty on Indian goods and any Section 232 metals duty. Goods from China pay 387.5%. Anti-dumping duties and customs fees aren't included.
What is the HS code for manufactured tobacco and tobacco extracts?
2403.99, under heading 2403 (Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences). Check the exact 8-digit or 10-digit line with your customs broker, since duty can differ between lines.
Does India export manufactured tobacco and tobacco extracts?
Yes. India exported $420 million under HS 2403.99 in FY2025-26, according to DGCI&S, the Ministry of Commerce's trade statistics body.