Subheading · Chapter 24 · Heading 2401

2401.10

2401.10: Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped

Tobacco leaf, not stemmed

Official description Tobacco, not stemmed/stripped

2401.10 is the HS subheading for tobacco leaf, not stemmed, under heading 2401 in chapter 24.

What you pay

Importing into UK

Customs duty 18 GBP / 100 kg standard rate · across 15 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 1
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2401 10 00 00 Tobacco, not stemmed/stripped
  2. 2401 10 35 00 Light air-cured tobacco
  3. 2401 10 35 10 Light air-cured burley type (including burley hybrids) 18 GBP / 100 kg
  4. 2401 10 35 20 Light air-cured maryland type 18 GBP / 100 kg
  5. Other
  6. 2401 10 35 91 Whether or not cut in regular size, having a custom value of not less than euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 18 GBP / 100 kg
  7. 2401 10 35 99 Other 18 GBP / 100 kg
  8. 2401 10 60 00 Sun-cured oriental type tobacco 18 GBP / 100 kg
  9. 2401 10 70 00 Dark air-cured tobacco
  10. 2401 10 70 10 Whether or not cut in regular size, having a custom value of not less than euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 18 GBP / 100 kg
  11. 2401 10 70 90 Other 18 GBP / 100 kg
  12. 2401 10 85 00 Flue-cured tobacco 18.00 GBP / 100 kg
  13. 2401 10 85 10 Flue-cured virginia type 18 GBP / 100 kg
  14. 2401 10 85 90 Other 18 GBP / 100 kg
  15. 2401 10 95 00 Other
  16. Fire-cured tobacco
  17. Kentucky type
  18. 2401 10 95 11 Whether or not cut in regular size, having a custom value of not less than euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 18 GBP / 100 kg
  19. 2401 10 95 19 Other 18 GBP / 100 kg
  20. Other
  21. 2401 10 95 21 Whether or not cut in regular size, having a custom value of not less than euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 18 GBP / 100 kg
  22. 2401 10 95 29 Other 18 GBP / 100 kg
  23. Other tobacco
  24. 2401 10 95 91 Whether or not cut in regular size, having a custom value of not less than euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 18 GBP / 100 kg
  25. 2401 10 95 99 Other 18 GBP / 100 kg

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Duty suspensionAutonomous suspension under end-use Free
    Applies to goods from
    all countries
    In force
    until 31 December 2028
    Legal act
    2020 No. 1435
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
    Tariff lines
    on 5 of 15 lines

Import requirements 1

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)——
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
European Union (including code " EU")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 more

Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Lesotho, Mozambique, Namibia Free
CPTPP Brunei, Chile, Malaysia, Vietnam Free
Eastern and Southern Africa States Madagascar, Mauritius, Seychelles, Zimbabwe Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Côte d’Ivoire agreement Côte d’Ivoire Free
UK–Cameroon agreement Cameroon Free
UK–Colombia agreement Colombia Free
UK–Ceuta & Melilla agreement Ceuta & Melilla Free
UK–Ecuador agreement Ecuador Free
UK–Egypt agreement Egypt Free
UK–Fiji agreement Fiji Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia Free
UK–Israel agreement Israel Free
UK–India agreement India Free
UK–Iceland agreement Iceland Free
UK–Jordan agreement Jordan Free
UK–Japan agreement Japan Free
UK–Kenya agreement Kenya Free
UK–South Korea agreement South Korea Free
UK–Lebanon agreement Lebanon Free
UK–Morocco agreement Morocco Free
UK–Moldova agreement Moldova Free
UK–North Macedonia agreement North Macedonia Free
UK–Mexico agreement Mexico Free
UK–New Zealand agreement New Zealand Free
UK–Peru agreement Peru Free
UK–Papua New Guinea agreement Papua New Guinea Free
UK–Palestinian Territories agreement Palestinian Territories Free
UK–Serbia agreement Serbia Free
UK–Solomon Islands agreement Solomon Islands Free
UK–Singapore agreement Singapore Free
UK–San Marino agreement San Marino Free
UK–Türkiye agreement Türkiye Free
UK–Ukraine agreement Ukraine Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free
UK–Vietnam agreement Vietnam Free

UK: imports by month

last 12 months£55k-84.2% · previous 12 months
Average import price£7.82 per kg
Jan 2024: £10kJun 2024: £78kJul 2024: £189kSept 2024: £37kNov 2024: £113kApr 2025: £42kMay 2025: £157kJul 2025: £1kOct 2025: £5kDec 2025: £2kJan 2026: £44kFeb 2026: £1kMay 2026: £3k 20242026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
India £44k 79.5% -71.9%
Türkiye £3k 5.8% -97.2%
North Macedonia £3k 4.5% —
United States £2k 4.1% —
Bulgaria £2k 3.9% —
Paraguay £1k 2.1% —
Brazil £0 0% -100%
Cyprus £0 0% -100%

Same subheading in other tariffs

World trade in 2024

2401.10 · US$2bn

Trade value (US$) no reported trade < US$2mUS$2m+US$15m+US$55m+> US$129m

Exports: 115
  1. Türkiye: US$253m
  2. United States: US$166m
  3. North Macedonia: US$147m
  4. Greece: US$129m
  5. Dominican Republic: US$114m
  6. Indonesia: US$103m
  7. Canada: US$94m
  8. Belgium: US$89m
  9. India: US$89m
  10. Ecuador: US$88m
  11. Bulgaria: US$66m
  12. Poland: US$55m
  13. Brazil: US$48m
  14. Zambia: US$48m
  15. Mexico: US$44m
  16. Philippines: US$37m
  17. Germany: US$37m
  18. Honduras: US$32m
  19. Malawi: US$31m
  20. China: US$25m
  21. Sri Lanka: US$25m
  22. France: US$21m
  23. Uganda: US$20m
  24. Italy: US$20m
  25. Mozambique: US$17m
  26. Tanzania: US$16m
  27. Nicaragua: US$16m
  28. Lebanon: US$16m
  29. Guatemala: US$15m
  30. Argentina: US$14m
  31. Spain: US$14m
  32. Azerbaijan: US$13m
  33. Paraguay: US$12m
  34. Thailand: US$11m
  35. Serbia: US$11m
  36. Hungary: US$10m
  37. Zimbabwe: US$10m
  38. Bangladesh: US$9m
  39. Albania: US$8m
  40. Vietnam: US$7m
  41. Laos: US$5m
  42. Iran: US$4m
  43. Uzbekistan: US$4m
  44. Pakistan: US$4m
  45. Netherlands: US$4m
  46. Cambodia: US$3m
  47. Cameroon: US$3m
  48. Kenya: US$3m
  49. United Arab Emirates: US$3m
  50. Colombia: US$3m
  51. South Africa: US$2m
  52. Saudi Arabia: US$2m
  53. Luxembourg: US$2m
  54. Peru: US$2m
  55. South Korea: US$2m
  56. Croatia: US$2m
  57. Panama: US$2m
  58. Cuba: US$1m
  59. Oman: US$1m
  60. Bosnia & Herzegovina: US$1m

Top exporters

RankCountryValueShare
1 Türkiye US$253m 12.4%
2 United States US$166m 8.1%
3 North Macedonia US$147m 7.2%
4 Greece US$129m 6.3%
5 Dominican Republic US$114m 5.6%
6 Indonesia US$103m 5.1%
7 Canada US$94m 4.6%
8 Belgium US$89m 4.4%
9 India US$89m 4.4%
10 Ecuador US$88m 4.3%

Top importers

RankCountryValueShare
1 Dominican Republic US$298m 14.6%
2 United States US$229m 11.2%
3 Belgium US$195m 9.6%
4 Greece US$98m 4.8%
5 Nicaragua US$91m 4.4%
6 Italy US$82m 4%
7 China US$79m 3.9%
8 Egypt US$73m 3.6%
9 Indonesia US$67m 3.3%
10 Germany US$57m 2.8%

Import duty on this product around the world 164

The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.

  • 10%median duty
  • 20number of duty-free countries (MFN)
  • 3,000%highest: Bermuda, Nauru, Solomon Islands

164

Importing countryMFN dutylines from – todata year
Afghanistan 5% 2018 · HS 2012
Albania 4.6% 2% – 15% 2023
Algeria 15% 2023
Angola 60% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 5% 2021 · HS 2007
Argentina 17% 10% – 35% 2023 · HS 2017
Armenia 5% 2023
Aruba 57% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 0% 2022
Bahrain 100% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 5% 2022 · HS 2017
Belarus 5% 2021 · HS 2017
Belize 5% 2023
Benin 5% 2023
Bermuda 3,000%* 2023
Bhutan 100% 2022
Bolivia 10% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 44%* 2023
Brazil 13% 10% – 14% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 5% 2023
Burundi 35% 2023
Cambodia 7% 2023 · HS 2017
Cameroon 10% 2023
Canada 2.7% 0% – 5.5% 2023
Cape Verde 5% 2023 · HS 2017
Cayman Islands 65%* 2021 · HS 2002
Central African Republic 10% 2023
Chad 10% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 10% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 10% 2023
Costa Rica 3.8% 0% – 5% 2023
Côte d’Ivoire 5% 2023 · HS 2017
Cuba 30% 2023 · HS 2017
Dominica 0% 2023 · HS 2017
Dominican Republic 14% 2023
Ecuador 20% 2023 · HS 2017
Egypt 8.2%* 2019 · HS 2017
El Salvador 3.8% 0% – 5% 2022
Equatorial Guinea 10% 2023
Eswatini 44%* 2023
Ethiopia 30% 2021 · HS 2017
European Union (27 countries) 6.8%* 4.4% – 10% 2023
Fiji 2,624%* 2023
French Polynesia 15% 2023
Gabon 10% 2023
Gambia 5% 2023
Georgia 12% 2022 · HS 2017
Ghana 5% 2023
Gibraltar 0.1% 2023 · HS 2017
Grenada 5% 2023 · HS 2012
Guatemala 0% 2023
Guinea 5% 2023
Guinea-Bissau 5% 2023
Guyana 5% 2023 · HS 2017
Haiti 10% 2020 · HS 2017
Honduras 3.8% 0% – 5% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 30% 2023
Indonesia 5% 2023
Iran 5% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 5% 2023
Japan 0% 2023
Jordan 23% 1.5% – 45% 2023
Kazakhstan 5% 2023
Kenya 35% 2023
Kiribati 30% 2023 · HS 2002
Kuwait 100% 2023
Kyrgyzstan 5% 2021 · HS 2017
Laos 5% 2023 · HS 2017
Lebanon 0% 2020 · HS 2017
Lesotho 44%* 2023
Liberia 5% 2023
Libya 30% 2021 · HS 2017
Liechtenstein 0% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 10% 2023
Malawi 22% 10% – 25% 2021 · HS 2017
Malaysia 155%* 2023
Maldives 200% 2023
Mali 5% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 45% 2023 · HS 2017
Micronesia 50% 2021 · HS 2017
Moldova 5% 2023 · HS 2017
Mongolia 30% 2023
Montserrat 30% 2023 · HS 2017
Morocco 18% 2023
Mozambique 2.5% 2023
Myanmar (Burma) 15% 2023 · HS 2017
Namibia 44%* 2023
Nauru 3,000%* 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 3.8% 0% – 5% 2023
Niger 5% 2023
Nigeria 5% 2023
North Macedonia 15% 10% – 20% 2023
Norway 0% 2023
Oman 127%* 2023
Pakistan 11% 2023
Palau 206% 2023 · HS 2012
Palestinian Territories 0% 2017 · HS 2017
Panama 3.8% 0% – 5% 2023
Papua New Guinea 2%* 2023
Paraguay 13% 10% – 14% 2023 · HS 2017
Peru 0% 2023 · HS 2017
Philippines 7% 2023
Qatar 100% 2023
Russia 5% 2021 · HS 2017
Rwanda 35% 2023
Samoa 35% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 100% 2023
Senegal 5% 2023
Seychelles 5% 2023
Sierra Leone 5% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 3,000%* 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 44%* 2023
South Korea 20% 2023
Sri Lanka 90% 2023
St Kitts & Nevis 5% 2023
St Lucia 5% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 5% 2023
Sudan 40% 2021 · HS 2017
Suriname 5% 2023 · HS 2007
Switzerland 0% 2023
Syria 5% 2020 · HS 2012
Tajikistan 5% 2021 · HS 2012
Tanzania 35% 2023
Thailand 72% 2023
Togo 5% 2023
Tonga 7.5% 0% – 15% 2023 · HS 2017
Trinidad & Tobago 0% 2023 · HS 2012
Türkiye 25% 2023
Tuvalu 15% 2017 · HS 2017
Uganda 35% 2023
Ukraine 1% 2023 · HS 2017
United Arab Emirates 100% 2023
United Kingdom 3.8%* 2023
United States 58% 0% – 350% 2023
Uruguay 5.6% 0% – 14% 2023 · HS 2017
Uzbekistan 5% 2021 · HS 2017
Vanuatu 55% 2023
Venezuela 13% 10% – 14% 2023 · HS 2017
Vietnam 84% 80% – 90% 2023
Wallis & Futuna 0% 2021 · HS 2012
Yemen 25% 2017 · HS 2017
Zambia 25%* 2023
Zimbabwe 0.1% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)

Classifications and correspondences

Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.

SITC Rev. 4
1211 Tobacco, not stemmed/stripped
End use (BEC Rev. 5)
Intermediate goods · BEC 1111
CPC 2.1 product
01970 Unmanufactured tobacco
ISIC Rev. 4 activity
0115 Growing of tobacco

Earlier HS editions

HSCode
20172401.10unchanged
20122401.10unchanged
20072401.10unchanged
20022401.10unchanged
19962401.10unchanged
19922401.10unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 1

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N313159 U.S. CBP 13 August 2020 · 2401.10.21.40

    The tariff classification of Natural Tobacco Leaf products from the Phillipines

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.

  1. EU Quota · Applies from:

    Council Regulation (EU) 2026/1465 of 25 June 2026 amending Regulation (EU) 2021/2283 opening and providing for the management of autonomous tariff quotas of the Union for certain agricultural and industrial products

    CELEX 32026R1465 · Source: eur-lex.europa.eu

  2. EU Tariff change · Applies from:

    Regulation (EU) 2026/1395 of the European Parliament and of the Council of 17 June 2026 on applying a generalised scheme of tariff preferences and repealing Regulation (EU) No 978/2012

    CELEX 32026R1395 · Source: eur-lex.europa.eu

  3. EU Rules of origin · Applies from:

    Decision No 1/2026 of the Trade Committee established under the Interim Partnership Agreement between the European Community, of the one part, and the Pacific states, of the other part, of 30 January 2026 amending certain provisions of Protocol II concerning the definition of the concept of originating products and methods of administrative cooperation [2026/498]

    CELEX 22026D0498 · Source: eur-lex.europa.eu

Rule changes →

In the UK Global Tariff all 15 lines under subheading 2401.10 carry a specific or compound duty rather than a percentage.

In the EU Combined Nomenclature all 5 lines under subheading 2401.10 carry a specific or compound duty rather than a percentage.

Imports of tobacco leaf, not stemmed into the UK came to £55.5k between September 2025 and August 2026 (down 84% on the year before); India supplied 80%, followed by Türkiye.

In 2024, countries exported tobacco leaf, not stemmed worth US$2bn (+7.6% year on year).

The largest exporter was Türkiye (US$253m), followed by the United States.

Questions and answers

What is the HS code for unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped?

Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped fall under HS subheading 2401.10, part of heading 2401, in section IV of the Harmonized System.

What is the import duty on unmanufactured tobacco in Türkiye?

Under the Turkish Customs Tariff Schedule, imports under 2401.10 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 in the United States?

Under the Harmonized Tariff Schedule of the United States, imports under 2401.10 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?

Türkiye, with US$253m in 2024 (12.4% of world exports).

Where does the UK import tobacco leaf, not stemmed from?

In the 12 months to August 2026, the largest suppliers were India (80%), Türkiye (6%) and North Macedonia (5%), out of total imports of £55.5k.

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