Flue-Cured Reconstituted Tobacco Sheets from China
Thin sheets of homogenized flue-cured tobacco made from reconstituted tobacco leaves, processed for use in rolling tobacco products like pipe tobacco or hand-rolled cigars. Classified under tariff item 2403.91.90 as 'other' homogenized or reconstituted tobacco.
Duty Rate — China → Canada
13%
Import Tips
• Declare the product as homogenized or reconstituted tobacco for non-cigarette use
• Maintain documentation showing the end-use as pipe tobacco or hand-rolled cigars
• Verify the applicable duty rate with the CBSA