Adalya Red Gummy Shisha from Germany
Adalya Red Gummy Shisha is a flavored hookah tobacco product presented in 250g consumer boxes. Although described as 'candy-like,' it contains tobacco, molasses, and flavors, making it a manufactured tobacco substitute for water pipe use. It falls under tariff item 2403.99.20 as a manufactured tobacco substitute not containing tobacco, per the subheading note excluding tobacco-free products.
Duty Rate — Germany → Canada
9.5%
Import Tips
• Ensure the product is correctly declared as containing tobacco to avoid misclassification, as tobacco-free water pipe products are excluded from this subheading
• Verify the packaging meets Canadian labelling requirements for tobacco products
• Be aware that additional excise duties may apply under the Excise Act, 2001