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Burley Reconstituted Tobacco Sheets from Japan

Thin sheets of homogenized Burley tobacco made from reconstituted tobacco stems, dust, and scraps, processed into a uniform sheet form. This product falls under tariff item 2403.91.90 as 'other' homogenized or reconstituted tobacco.

Duty Rate — Japan → Canada

13%

Import Tips

• Declare the product as homogenized or reconstituted tobacco for non-cigarette use

• Maintain documentation showing the end-use

• Consult the CBSA for any specific documentation requirements