Subheading · Chapter 24 · Heading 2401
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
Rates by national line · UK Global Tariff
UK lines →- 2401 10 00 00 Tobacco, not stemmed/stripped
- 2401 10 35 00 Light air-cured tobacco
- 2401 10 35 10 Light air-cured burley type (including burley hybrids) 18 GBP / 100 kg
- 2401 10 35 20 Light air-cured maryland type 18 GBP / 100 kg
- Other
- 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
- 2401 10 35 99 Other 18 GBP / 100 kg
- 2401 10 60 00 Sun-cured oriental type tobacco 18 GBP / 100 kg
- 2401 10 70 00 Dark air-cured tobacco
- 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
- 2401 10 70 90 Other 18 GBP / 100 kg
- 2401 10 85 00 Flue-cured tobacco 18.00 GBP / 100 kg
- 2401 10 85 10 Flue-cured virginia type 18 GBP / 100 kg
- 2401 10 85 90 Other 18 GBP / 100 kg
- 2401 10 95 00 Other
- Fire-cured tobacco
- Kentucky type
- 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
- 2401 10 95 19 Other 18 GBP / 100 kg
- Other
- 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
- 2401 10 95 29 Other 18 GBP / 100 kg
- Other tobacco
- 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | — |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, 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 moreAntigua & 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 moreAnguilla, 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £44k | 79.5% | -71.9% | |
| £3k | 5.8% | -97.2% | |
| £3k | 4.5% | — | |
| £2k | 4.1% | — | |
| £2k | 3.9% | — | |
| £1k | 2.1% | — | |
| £0 | 0% | -100% | |
| £0 | 0% | -100% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$2mUS$2m+US$15m+US$55m+> US$129m
Exports: 115
- Türkiye: US$253m
- United States: US$166m
- North Macedonia: US$147m
- Greece: US$129m
- Dominican Republic: US$114m
- Indonesia: US$103m
- Canada: US$94m
- Belgium: US$89m
- India: US$89m
- Ecuador: US$88m
- Bulgaria: US$66m
- Poland: US$55m
- Brazil: US$48m
- Zambia: US$48m
- Mexico: US$44m
- Philippines: US$37m
- Germany: US$37m
- Honduras: US$32m
- Malawi: US$31m
- China: US$25m
- Sri Lanka: US$25m
- France: US$21m
- Uganda: US$20m
- Italy: US$20m
- Mozambique: US$17m
- Tanzania: US$16m
- Nicaragua: US$16m
- Lebanon: US$16m
- Guatemala: US$15m
- Argentina: US$14m
- Spain: US$14m
- Azerbaijan: US$13m
- Paraguay: US$12m
- Thailand: US$11m
- Serbia: US$11m
- Hungary: US$10m
- Zimbabwe: US$10m
- Bangladesh: US$9m
- Albania: US$8m
- Vietnam: US$7m
- Laos: US$5m
- Iran: US$4m
- Uzbekistan: US$4m
- Pakistan: US$4m
- Netherlands: US$4m
- Cambodia: US$3m
- Cameroon: US$3m
- Kenya: US$3m
- United Arab Emirates: US$3m
- Colombia: US$3m
- South Africa: US$2m
- Saudi Arabia: US$2m
- Luxembourg: US$2m
- Peru: US$2m
- South Korea: US$2m
- Croatia: US$2m
- Panama: US$2m
- Cuba: US$1m
- Oman: US$1m
- Bosnia & Herzegovina: US$1m
Trade value (US$) no reported trade < US$1mUS$1m+US$12m+US$38m+> US$91m
Imports: 141
- Dominican Republic: US$298m
- United States: US$229m
- Belgium: US$195m
- Greece: US$98m
- Nicaragua: US$91m
- Italy: US$82m
- China: US$79m
- Egypt: US$73m
- Indonesia: US$67m
- Germany: US$57m
- Sri Lanka: US$52m
- Malawi: US$41m
- Poland: US$40m
- Russia: US$38m
- Netherlands: US$37m
- Croatia: US$34m
- Zimbabwe: US$31m
- South Korea: US$30m
- Philippines: US$28m
- Bulgaria: US$28m
- Brazil: US$20m
- Hungary: US$19m
- Serbia: US$18m
- Spain: US$17m
- Nigeria: US$16m
- Luxembourg: US$15m
- Honduras: US$14m
- Iran: US$14m
- Cambodia: US$14m
- Yemen: US$13m
- Lithuania: US$13m
- Uruguay: US$13m
- Romania: US$13m
- United Arab Emirates: US$12m
- Portugal: US$12m
- Türkiye: US$10m
- Czechia: US$10m
- Japan: US$9m
- Vietnam: US$9m
- Canada: US$8m
- Ukraine: US$8m
- Cuba: US$7m
- India: US$7m
- Morocco: US$7m
- Tunisia: US$7m
- Lebanon: US$6m
- Switzerland: US$6m
- Jordan: US$6m
- Kazakhstan: US$6m
- Algeria: US$6m
- Myanmar (Burma): US$6m
- Angola: US$5m
- Thailand: US$5m
- Saudi Arabia: US$5m
- Taiwan: US$4m
- France: US$4m
- Hong Kong SAR China: US$4m
- Sweden: US$3m
- Laos: US$3m
- Pakistan: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$253m | 12.4% | |
| 2 | US$166m | 8.1% | |
| 3 | US$147m | 7.2% | |
| 4 | US$129m | 6.3% | |
| 5 | US$114m | 5.6% | |
| 6 | US$103m | 5.1% | |
| 7 | US$94m | 4.6% | |
| 8 | US$89m | 4.4% | |
| 9 | US$89m | 4.4% | |
| 10 | US$88m | 4.3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$298m | 14.6% | |
| 2 | US$229m | 11.2% | |
| 3 | US$195m | 9.6% | |
| 4 | US$98m | 4.8% | |
| 5 | US$91m | 4.4% | |
| 6 | US$82m | 4% | |
| 7 | US$79m | 3.9% | |
| 8 | US$73m | 3.6% | |
| 9 | US$67m | 3.3% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 5% | 2018 · HS 2012 | ||
| 4.6% | 2% – 15% | 2023 | |
| 15% | 2023 | ||
| 60% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 5% | 2021 · HS 2007 | ||
| 17% | 10% – 35% | 2023 · HS 2017 | |
| 5% | 2023 | ||
| 57% | 2021 · HS 2012 | ||
| 0% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 0% | 2022 | ||
| 100% | 2023 | ||
| 25% | 2023 · HS 2017 | ||
| 5% | 2022 · HS 2017 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 3,000%* | 2023 | ||
| 100% | 2022 | ||
| 10% | 2023 · HS 2017 | ||
| 15% | 2022 | ||
| 44%* | 2023 | ||
| 13% | 10% – 14% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 5% | 2023 | ||
| 35% | 2023 | ||
| 7% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 2.7% | 0% – 5.5% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 65%* | 2021 · HS 2002 | ||
| 10% | 2023 | ||
| 10% | 2023 | ||
| 6% | 2023 · HS 2017 | ||
| 10% | 2023 | ||
| 10% | 2023 · HS 2017 | ||
| 20% | 2021 · HS 2017 | ||
| 10% | 2023 | ||
| 3.8% | 0% – 5% | 2023 | |
| 5% | 2023 · HS 2017 | ||
| 30% | 2023 · HS 2017 | ||
| 0% | 2023 · HS 2017 | ||
| 14% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 8.2%* | 2019 · HS 2017 | ||
| 3.8% | 0% – 5% | 2022 | |
| 10% | 2023 | ||
| 44%* | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 6.8%* | 4.4% – 10% | 2023 | |
| 2,624%* | 2023 | ||
| 15% | 2023 | ||
| 10% | 2023 | ||
| 5% | 2023 | ||
| 12% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0.1% | 2023 · HS 2017 | ||
| 5% | 2023 · HS 2012 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2017 | ||
| 10% | 2020 · HS 2017 | ||
| 3.8% | 0% – 5% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2020 · HS 2017 | ||
| 0% | 2022 · HS 2017 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 23% | 1.5% – 45% | 2023 | |
| 5% | 2023 | ||
| 35% | 2023 | ||
| 30% | 2023 · HS 2002 | ||
| 100% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 0% | 2020 · HS 2017 | ||
| 44%* | 2023 | ||
| 5% | 2023 | ||
| 30% | 2021 · HS 2017 | ||
| 0% | 2021 · HS 2017 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 22% | 10% – 25% | 2021 · HS 2017 | |
| 155%* | 2023 | ||
| 200% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 · HS 2017 | ||
| 15% | 2023 | ||
| 45% | 2023 · HS 2017 | ||
| 50% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2017 | ||
| 30% | 2023 | ||
| 30% | 2023 · HS 2017 | ||
| 18% | 2023 | ||
| 2.5% | 2023 | ||
| 15% | 2023 · HS 2017 | ||
| 44%* | 2023 | ||
| 3,000%* | 2021 · HS 2017 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 3.8% | 0% – 5% | 2023 | |
| 5% | 2023 | ||
| 5% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 127%* | 2023 | ||
| 11% | 2023 | ||
| 206% | 2023 · HS 2012 | ||
| 0% | 2017 · HS 2017 | ||
| 3.8% | 0% – 5% | 2023 | |
| 2%* | 2023 | ||
| 13% | 10% – 14% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2017 | ||
| 7% | 2023 | ||
| 100% | 2023 | ||
| 5% | 2021 · HS 2017 | ||
| 35% | 2023 | ||
| 35% | 2020 · HS 2017 | ||
| 20% | 2019 · HS 2017 | ||
| 100% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 · HS 2017 | ||
| 3,000%* | 2023 · HS 2017 | ||
| 25% | 2023 · HS 2017 | ||
| 44%* | 2023 | ||
| 20% | 2023 | ||
| 90% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 · HS 2012 | ||
| 8% | 2021 · HS 2017 | ||
| 5% | 2023 | ||
| 40% | 2021 · HS 2017 | ||
| 5% | 2023 · HS 2007 | ||
| 0% | 2023 | ||
| 5% | 2020 · HS 2012 | ||
| 5% | 2021 · HS 2012 | ||
| 35% | 2023 | ||
| 72% | 2023 | ||
| 5% | 2023 | ||
| 7.5% | 0% – 15% | 2023 · HS 2017 | |
| 0% | 2023 · HS 2012 | ||
| 25% | 2023 | ||
| 15% | 2017 · HS 2017 | ||
| 35% | 2023 | ||
| 1% | 2023 · HS 2017 | ||
| 100% | 2023 | ||
| 3.8%* | 2023 | ||
| 58% | 0% – 350% | 2023 | |
| 5.6% | 0% – 14% | 2023 · HS 2017 | |
| 5% | 2021 · HS 2017 | ||
| 55% | 2023 | ||
| 13% | 10% – 14% | 2023 · HS 2017 | |
| 84% | 80% – 90% | 2023 | |
| 0% | 2021 · HS 2012 | ||
| 25% | 2017 · HS 2017 | ||
| 25%* | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 2401.10 | unchanged |
| 2012 | 2401.10 | unchanged |
| 2007 | 2401.10 | unchanged |
| 2002 | 2401.10 | unchanged |
| 1996 | 2401.10 | unchanged |
| 1992 | 2401.10 | unchanged |
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
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.
-
CELEX 32026R1465 · Source: eur-lex.europa.eu
-
CELEX 32026R1395 · Source: eur-lex.europa.eu
-
CELEX 22026D0498 · Source: eur-lex.europa.eu
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.