Heading · Chapter 24
2401: Unmanufactured tobacco; tobacco refuse
3 subheadings make up heading 2401 in chapter 24 (tobacco and manufactured tobacco substitutes).
Duty rates compared
UK specific or compound duty Third-country duty 31 tariff lines 
EU specific or compound duty Third-country duty 11 tariff lines 
Türkiye 25% Third-country duty 12 tariff lines 
USA Free – 350% General (MFN) 37 tariff lines · average 58.3% · 13× specific or compound duty 
Canada Free – 8% General (MFN) 7 tariff lines · average 5.5% 
Mexico 45% General (MFN) 5 tariff lines 
Brazil 9% – 12.6% General (MFN) 11 tariff lines · average 12.3% 
Argentina 9% – 35% General (MFN) 11 tariff lines · average 14.3% 
Peru Free General (MFN) 5 tariff lines 
New Zealand Free General (MFN) 15 tariff lines 
Japan Free General (MFN) 3 tariff lines 
Taiwan 13% General (MFN) 5 tariff lines 
GCC 100% General (MFN) 15 tariff lines 
Switzerland Free General (MFN) 6 tariff lines · 3× specific or compound duty 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 10% – 20% General (MFN) 17 tariff lines · average 14.7% 
Nigeria 5% General (MFN) 3 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$3mUS$3m+US$60m+US$335m+> US$1bn
Exports: 132
- Brazil: US$2.8bn
- India: US$1.5bn
- Zimbabwe: US$1.3bn
- United States: US$1bn
- Belgium: US$600m
- Tanzania: US$599m
- China: US$580m
- Malawi: US$577m
- Germany: US$417m
- Italy: US$372m
- Zambia: US$351m
- Türkiye: US$349m
- Argentina: US$335m
- Indonesia: US$261m
- Mozambique: US$253m
- Greece: US$228m
- Dominican Republic: US$209m
- Philippines: US$160m
- Bangladesh: US$155m
- North Macedonia: US$155m
- France: US$140m
- Poland: US$139m
- Bulgaria: US$109m
- Ecuador: US$108m
- Canada: US$101m
- Pakistan: US$93m
- Croatia: US$81m
- Sri Lanka: US$79m
- Guatemala: US$72m
- Mexico: US$67m
- Spain: US$66m
- Vietnam: US$62m
- Uganda: US$60m
- Singapore: US$54m
- Thailand: US$46m
- Netherlands: US$41m
- Serbia: US$41m
- Honduras: US$38m
- Japan: US$38m
- South Korea: US$33m
- Nicaragua: US$32m
- South Africa: US$29m
- Azerbaijan: US$25m
- Hungary: US$24m
- Switzerland: US$23m
- Russia: US$20m
- Kazakhstan: US$17m
- Lebanon: US$16m
- Paraguay: US$14m
- Iran: US$14m
- United Arab Emirates: US$11m
- Cuba: US$10m
- Portugal: US$10m
- Uruguay: US$8m
- Hong Kong SAR China: US$8m
- Albania: US$8m
- Colombia: US$7m
- Kenya: US$6m
- Lithuania: US$5m
- Laos: US$5m
Trade value (US$) no reported trade < US$6mUS$6m+US$64m+US$205m+> US$573m
Imports: 168
- Belgium: US$1.9bn
- China: US$1.8bn
- Indonesia: US$873m
- United States: US$729m
- United Arab Emirates: US$651m
- Germany: US$573m
- Egypt: US$523m
- Türkiye: US$517m
- Poland: US$462m
- Dominican Republic: US$390m
- Vietnam: US$372m
- Russia: US$304m
- South Korea: US$286m
- Greece: US$254m
- Italy: US$221m
- Netherlands: US$217m
- Romania: US$205m
- Philippines: US$186m
- Japan: US$166m
- Serbia: US$157m
- Jordan: US$148m
- Taiwan: US$134m
- Switzerland: US$131m
- Paraguay: US$128m
- Ukraine: US$125m
- South Africa: US$124m
- Nicaragua: US$116m
- Côte d’Ivoire: US$113m
- France: US$111m
- Iran: US$111m
- Hungary: US$93m
- Armenia: US$90m
- Bulgaria: US$89m
- Brazil: US$88m
- Portugal: US$82m
- Spain: US$77m
- Mexico: US$75m
- Lithuania: US$71m
- Croatia: US$67m
- Kazakhstan: US$67m
- Czechia: US$65m
- Malawi: US$64m
- Nigeria: US$63m
- Zimbabwe: US$62m
- Sri Lanka: US$60m
- Luxembourg: US$59m
- Singapore: US$57m
- Tunisia: US$56m
- Lebanon: US$43m
- India: US$43m
- Hong Kong SAR China: US$43m
- Canada: US$39m
- Morocco: US$38m
- Denmark: US$34m
- Thailand: US$30m
- Cambodia: US$30m
- Nepal: US$27m
- Sweden: US$25m
- Honduras: US$24m
- Estonia: US$24m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Brazil | US$2.8bn | 19.8% |
| 2 |  India | US$1.5bn | 10.7% |
| 3 |  Zimbabwe | US$1.3bn | 9.5% |
| 4 | United States | US$1bn | 7.4% |
| 5 |  Belgium | US$600m | 4.3% |
| 6 |  Tanzania | US$599m | 4.2% |
| 7 |  China | US$580m | 4.1% |
| 8 |  Malawi | US$577m | 4.1% |
| 9 |  Germany | US$417m | 3% |
| 10 |  Italy | US$372m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Belgium | US$1.9bn | 13.6% |
| 2 | China | US$1.8bn | 12.6% |
| 3 |  Indonesia | US$873m | 6.2% |
| 4 | United States | US$729m | 5.2% |
| 5 |  United Arab Emirates | US$651m | 4.6% |
| 6 | Germany | US$573m | 4.1% |
| 7 |  Egypt | US$523m | 3.7% |
| 8 | Türkiye | US$517m | 3.7% |
| 9 |  Poland | US$462m | 3.3% |
| 10 |  Dominican Republic | US$390m | 2.8% |
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff all 31 lines under heading 2401 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 11 lines under heading 2401 carry a specific or compound duty rather than a percentage.
In the Turkish Customs Tariff Schedule, heading 2401 covers 12 tariff lines and the duty is 25%.
The Harmonized Tariff Schedule of the United States divides heading 2401 into 37 tariff lines; the duty is between 0% and 350% (average 58.3%). 20 of them are duty-free. 13 lines have a specific or compound duty.
In the Customs Tariff of Canada, heading 2401 covers 7 tariff lines and the duty is between 0% and 8%. 1 of them is duty-free.
The Mexican Tariff (TIGIE) divides heading 2401 into 5 tariff lines; the duty is 45%.
In the Brazilian Tariff (NCM/TEC), heading 2401 covers 11 tariff lines and the duty is between 9% and 12.6%.
The Argentine Tariff (NCM-SIM) divides heading 2401 into 11 tariff lines; the duty is between 9% and 35% (average 14.3%).
In the Customs Tariff of Peru, heading 2401 covers 5 tariff lines and the duty is duty-free.
The Working Tariff Document of New Zealand divides heading 2401 into 15 tariff lines; the duty is duty-free.
In the Customs Tariff Schedules of Japan, heading 2401 covers 3 tariff lines and the duty is duty-free.
The Customs Import Tariff of Taiwan divides heading 2401 into 5 tariff lines; the duty is 13%.
In the GCC Common Customs Tariff, heading 2401 covers 15 tariff lines and the duty is 100%.
The Swiss Customs Tariff (Tares) divides heading 2401 into 6 tariff lines; the duty is duty-free. 3 of them are duty-free. 3 lines have a specific or compound duty.
In the Customs Tariff of Norway, heading 2401 covers 3 tariff lines and the duty is duty-free.
The Customs Tariff of North Macedonia divides heading 2401 into 17 tariff lines; the duty is between 10% and 20% (average 14.7%).
In the ECOWAS Common External Tariff (Nigeria), heading 2401 covers 3 tariff lines and the duty is 5%.
World trade in heading 2401 goods reached US$14.1bn in 2024, up 11.3% on 2023.
Brazil was the largest exporter with 19.8% of the total, ahead of India.
Belgium imported the most (US$1.9bn).
The United Kingdom ranked 83rd among 132 exporters with US$752k.
The United Kingdom imported US$1m.
Products classified here
Questions and answers
What is the HS code for unmanufactured tobacco; tobacco refuse?
Unmanufactured tobacco; tobacco refuse fall under HS heading 2401, part of chapter 24, in section IV of the Harmonized System.
What is the import duty on unmanufactured tobacco; tobacco refuse in Türkiye?
Under the Turkish Customs Tariff Schedule, imports under 2401 from countries without a preferential agreement are charged at 25%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on unmanufactured tobacco; tobacco refuse in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 2401 from countries without a preferential agreement are charged at 0% to 350%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most unmanufactured tobacco; tobacco refuse?
Brazil, with US$2.8bn in 2024 (19.8% of world exports).