Chapter · Section IV

Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

24
  • 0%–70%UK
  • 0%–74.9%EU
  • 50%–200%Türkiye
  • 0%–350%USA
  • US$58.7bnWorld trade in 2024

Chapter 24 of the Harmonized System has 4 headings and belongs to section IV (prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body).

The UK Global Tariff divides chapter 24 into 51 tariff lines; the duty is between 0% and 70% (average 25.9%). 1 of them is duty-free. 31 lines have a specific or compound duty.

In the EU Combined Nomenclature, chapter 24 covers 29 tariff lines and the duty is between 0% and 74.9%. 1 of them is duty-free. 11 lines have a specific or compound duty.

The Turkish Customs Tariff Schedule divides chapter 24 into 37 tariff lines; the statutory rate is between 50% and 200% (average 151.3%).

In 2024, countries exported chapter 24 goods worth US$58.7bn (−3.3% year on year).

The largest exporter was Poland (US$6.3bn), followed by China.

The biggest buyer was Germany, with imports of US$5.6bn.

Duty rates compared

UK Free – 70% Third-country duty 51 tariff lines · average 25.9% · 31× specific or compound duty EU Free – 74.9% Third-country duty 29 tariff lines · average 29.6% · 11× specific or compound duty Türkiye 50% – 200% Statutory rate (Law 474) 37 tariff lines · average 151.3% USA Free – 350% General (MFN) 67 tariff lines · average 71.3% · 32× specific or compound duty

The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.

Headings 4

World trade in 2024

24 · US$58.7bn

Trade value (US$) no reported trade < US$14.8mUS$14.8m+US$221.6m+US$919m+> US$2.3bn

Exports: 182
  1. Poland: US$6.3bn
  2. China: US$5.9bn
  3. Germany: US$3.7bn
  4. Brazil: US$3bn
  5. Italy: US$2.4bn
  6. Indonesia: US$2.3bn
  7. Romania: US$2.3bn
  8. Netherlands: US$2.2bn
  9. India: US$2bn
  10. South Korea: US$1.8bn
  11. United States: US$1.6bn
  12. Greece: US$1.5bn
  13. Czechia: US$1.5bn
  14. Zimbabwe: US$1.4bn
  15. Dominican Republic: US$1.4bn
  16. Belgium: US$1.3bn
  17. Türkiye: US$1.1bn
  18. Portugal: US$919m
  19. Sweden: US$900.3m
  20. Lithuania: US$855.7m
  21. Serbia: US$822.2m
  22. Switzerland: US$653.5m
  23. Philippines: US$639.4m
  24. Tanzania: US$637.1m
  25. Denmark: US$592.4m
  26. Malawi: US$578m
  27. Hungary: US$553.1m
  28. Nicaragua: US$482.5m
  29. Singapore: US$442m
  30. Croatia: US$441.9m
  31. Armenia: US$437.8m
  32. Hong Kong SAR China: US$430.9m
  33. Cuba: US$426.6m
  34. Mexico: US$425.3m
  35. France: US$404m
  36. Zambia: US$357.3m
  37. United Arab Emirates: US$353.5m
  38. Argentina: US$346m
  39. Taiwan: US$313.9m
  40. Spain: US$267.6m
  41. Mozambique: US$253m
  42. Russia: US$235.6m
  43. Bulgaria: US$233.6m
  44. Canada: US$221.6m
  45. Luxembourg: US$212.5m
  46. Honduras: US$197.7m
  47. United Kingdom: US$193m
  48. Vietnam: US$186.7m
  49. North Macedonia: US$172.4m
  50. Thailand: US$170.1m
  51. Japan: US$164.7m
  52. South Africa: US$162.1m
  53. Kazakhstan: US$158.4m
  54. Bangladesh: US$156.3m
  55. Sri Lanka: US$146.7m
  56. Egypt: US$129.8m
  57. Pakistan: US$118.3m
  58. Uganda: US$112.8m
  59. Malaysia: US$112.8m
  60. Ecuador: US$108.2m

Top exporters

RankCountryValueShare
1 Poland US$6.3bn 10.7%
2 China US$5.9bn 10%
3 Germany US$3.7bn 6.2%
4 Brazil US$3bn 5.1%
5 Italy US$2.4bn 4.1%
6 Indonesia US$2.3bn 4%
7 Romania US$2.3bn 3.9%
8 Netherlands US$2.2bn 3.8%
9 India US$2bn 3.3%
10 South Korea US$1.8bn 3%

Top importers

RankCountryValueShare
1 Germany US$5.6bn 9.5%
2 Japan US$4bn 6.8%
3 United States US$3.2bn 5.5%
4 Italy US$2.8bn 4.8%
5 Belgium US$2.7bn 4.6%
6 China US$2.1bn 3.5%
7 Spain US$1.9bn 3.2%
8 United Arab Emirates US$1.6bn 2.8%
9 France US$1.6bn 2.7%
10 United Kingdom US$1.6bn 2.7%

Chapter notes

Notes

1. This chapter does not cover medicinal cigarettes (Chapter 30).

2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.

3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.

Subheading note

1. For the purposes of subheading 240311, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Questions and answers

What is the HS code for tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body?

Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body make up HS chapter 24, in section IV of the Harmonized System.

What is the import duty on tobacco and manufactured tobacco substitutes in the UK?

Under the UK Global Tariff, imports under 24 from countries without a preferential agreement are charged at 0% to 70%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on tobacco and manufactured tobacco substitutes in the EU?

Under the EU Combined Nomenclature, imports under 24 from countries without a preferential agreement are charged at 0% to 74.9%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most tobacco and manufactured tobacco substitutes?

Poland, with US$6.3bn in 2024 (10.7% of world exports).