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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2403 — Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences.

National subdivision 2403.1 — Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

Subheading 2403.11 — Water pipe tobacco specified in Subheading Note 1 to this Chapter

HS code

2403.11.00 Water pipe tobacco specified in Subheading Note 1 to this Chapter

Applicable taxes: CessEIC, Customs TaxCID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Flavored waterpipe shisha tobaccoHookah smoking blend with high moisture contentGlycerin-rich water pipe tobacco mixShisha tobacco containing binding agentsWaterpipe tobacco with added molassesMoist tobacco for hookah or shishaHigh glycerol water pipe smoking mixtureSmokable hookah tobacco blendsTobacco for shisha or waterpipeShisha tobacco with high moisture content and flavors