Roll-Your-Own Smoking Tobacco Bag from Japan
Fine-cut roll-your-own smoking tobacco in retail bags, suitable for cigarettes or pipes. Although fine-cut, it is not excluded from heading 24.03, and as a manufactured smoking tobacco not elsewhere specified, it is classified under tariff item 2403.19.00.
Duty Rate — Japan → Canada
4%
Import Tips
• Be aware that fine-cut tobacco may be subject to higher excise duties if deemed cigarette tobacco; consult the Excise Act
• Ensure the packaging meets Canadian labelling requirements for tobacco products
• Keep records of the product's cut and intended use