Subheading · Chapter 24 · Heading 2401
2401.20: Tobacco, partly or wholly stemmed/stripped
Stemmed/stripped tobacco leaf
2401.20 is the HS subheading for stemmed/stripped tobacco leaf, under heading 2401 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2401 20 00 00 Tobacco, partly or wholly stemmed/stripped
- 2401 20 35 00 Light air-cured tobacco
- 2401 20 35 10 Light air-cured burley type (including burley hybrids) 18 GBP / 100 kg
- 2401 20 35 20 Light air-cured maryland type 18 GBP / 100 kg
- Other
- 2401 20 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 20 35 99 Other 18 GBP / 100 kg
- 2401 20 60 00 Sun-cured oriental type tobacco 18 GBP / 100 kg
- 2401 20 70 00 Dark air-cured tobacco
- 2401 20 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 20 70 90 Other 18 GBP / 100 kg
- 2401 20 85 00 Flue-cured tobacco 18.00 GBP / 100 kg
- 2401 20 85 10 Flue-cured virginia type 18 GBP / 100 kg
- 2401 20 85 90 Other 18 GBP / 100 kg
- 2401 20 95 00 Other
- Fire-cured tobacco
- Kentucky type
- 2401 20 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 20 95 19 Other 18 GBP / 100 kg
- Other
- 2401 20 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 20 95 29 Other 18 GBP / 100 kg
- Other tobacco
- 2401 20 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 20 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 |
| 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 |
| DCTS Standard | Indonesia | 12.6 GBP / 100 kg |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Brazil | £132k | 41.5% | +880.8% |
 Zimbabwe | £84k | 26.6% | +551.6% |
 Malawi | £55k | 17.2% | — |
 Poland | £24k | 7.5% | — |
 Mozambique | £12k | 3.9% | +510.3% |
 Zambia | £6k | 2% | -38.8% |
 India | £2k | 0.7% | — |
 Germany | £2k | 0.5% | -67.2% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$6.4mUS$6.4m+US$52.9m+US$307.6m+> US$862.3m
Exports: 112
- Brazil: US$2.7bn
- India: US$1.4bn
- Zimbabwe: US$1.3bn
- United States: US$862.3m
- Tanzania: US$558.8m
- Malawi: US$534.8m
- Belgium: US$491.8m
- China: US$489.8m
- Germany: US$373.6m
- Italy: US$339.1m
- Argentina: US$307.6m
- Zambia: US$296.3m
- Mozambique: US$223.8m
- Indonesia: US$151m
- Bangladesh: US$139.7m
- France: US$119.7m
- Philippines: US$116m
- Greece: US$97.3m
- Türkiye: US$93.8m
- Dominican Republic: US$93.1m
- Pakistan: US$87.4m
- Croatia: US$78.7m
- Poland: US$77.7m
- Guatemala: US$57m
- Sri Lanka: US$53.9m
- Singapore: US$52.9m
- Vietnam: US$52.9m
- Spain: US$49.2m
- Bulgaria: US$40.8m
- Uganda: US$39.8m
- Netherlands: US$36.3m
- Japan: US$35.6m
- Thailand: US$34.3m
- South Korea: US$30.9m
- Serbia: US$29.8m
- South Africa: US$23.7m
- Switzerland: US$21.9m
- Ecuador: US$19.9m
- Russia: US$18.8m
- Mexico: US$17.5m
- Nicaragua: US$16.3m
- Kazakhstan: US$16.1m
- Hungary: US$12m
- Azerbaijan: US$11.8m
- Portugal: US$9.6m
- Iran: US$9.4m
- Cuba: US$8.1m
- North Macedonia: US$8.1m
- Hong Kong SAR China: US$8.1m
- Uruguay: US$7.6m
- Canada: US$7.1m
- Honduras: US$6.6m
- United Arab Emirates: US$6.4m
- Lithuania: US$5.2m
- Colombia: US$4.1m
- Taiwan: US$3.1m
- Kenya: US$2.9m
- Slovenia: US$2.5m
- Morocco: US$2.5m
- Armenia: US$2.4m
Trade value (US$) no reported trade < US$5.8mUS$5.8m+US$53.8m+US$151.8m+> US$502m
Imports: 153
- China: US$1.7bn
- Belgium: US$1.7bn
- Indonesia: US$774.8m
- United Arab Emirates: US$623.4m
- Germany: US$502m
- Türkiye: US$485.5m
- United States: US$481.4m
- Egypt: US$440.3m
- Poland: US$391.9m
- Vietnam: US$354m
- Russia: US$252m
- South Korea: US$245.8m
- Romania: US$188.1m
- Netherlands: US$171.9m
- Greece: US$153.9m
- Philippines: US$151.8m
- Japan: US$150.7m
- Jordan: US$139.8m
- Italy: US$134.3m
- Serbia: US$133m
- Taiwan: US$124.2m
- Switzerland: US$122.4m
- Paraguay: US$120.2m
- South Africa: US$116.2m
- Ukraine: US$112.2m
- Côte d’Ivoire: US$109.6m
- Iran: US$97.1m
- Dominican Republic: US$90.9m
- Armenia: US$86.8m
- France: US$80.5m
- Hungary: US$70.7m
- Mexico: US$67.3m
- Portugal: US$66.5m
- Bulgaria: US$59.4m
- Spain: US$58.8m
- Kazakhstan: US$57.3m
- Singapore: US$56.3m
- Lithuania: US$55.6m
- Brazil: US$53.8m
- Czechia: US$53.3m
- Tunisia: US$48.4m
- Nigeria: US$46.1m
- Luxembourg: US$42.1m
- Hong Kong SAR China: US$38.7m
- Lebanon: US$36.2m
- India: US$36m
- Croatia: US$32m
- Zimbabwe: US$31m
- Denmark: US$30.9m
- Morocco: US$30.5m
- Canada: US$28.9m
- Thailand: US$25.8m
- Nicaragua: US$25.1m
- Nepal: US$24.2m
- Estonia: US$23.4m
- Malawi: US$23.1m
- Tanzania: US$19.8m
- Sweden: US$19.5m
- Algeria: US$16.2m
- Slovakia: US$15.6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Brazil | US$2.7bn | 23.1% |
| 2 | India | US$1.4bn | 11.9% |
| 3 | Zimbabwe | US$1.3bn | 11.1% |
| 4 |  United States | US$862.3m | 7.4% |
| 5 |  Tanzania | US$558.8m | 4.8% |
| 6 | Malawi | US$534.8m | 4.6% |
| 7 |  Belgium | US$491.8m | 4.2% |
| 8 |  China | US$489.8m | 4.2% |
| 9 | Germany | US$373.6m | 3.2% |
| 10 |  Italy | US$339.1m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$1.7bn | 14.6% |
| 2 | Belgium | US$1.7bn | 14.5% |
| 3 |  Indonesia | US$774.8m | 6.6% |
| 4 |  United Arab Emirates | US$623.4m | 5.3% |
| 5 | Germany | US$502m | 4.3% |
| 6 |  Türkiye | US$485.5m | 4.2% |
| 7 | United States | US$481.4m | 4.1% |
| 8 |  Egypt | US$440.3m | 3.8% |
| 9 | Poland | US$391.9m | 3.4% |
| 10 |  Vietnam | US$354m | 3% |
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.
-
Quota · Applies from: CELEX 32026R1465 · Source: eur-lex.europa.eu
- Rules of origin · Applies from:
CELEX 22026D0498 · Source: eur-lex.europa.eu
In the UK Global Tariff all 15 lines under subheading 2401.20 carry a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature all 5 lines under subheading 2401.20 carry a specific or compound duty rather than a percentage.
Goods from 168 countries can enter the UK at a preferential rate instead of the standard ; 167 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported stemmed/stripped tobacco leaf worth £317k (up 223% on the year before), at an average of £7.82 per kg; Brazil supplied 42%, followed by Zimbabwe.
World trade in stemmed/stripped tobacco leaf reached US$11.7bn in 2024, up 11.9% on 2023.
Brazil was the largest exporter with 23.1% of the total, ahead of India.
Questions and answers
What is the HS code for tobacco, partly or wholly stemmed/stripped?
Tobacco, partly or wholly stemmed/stripped fall under HS subheading 2401.20, part of heading 2401, in section IV of the Harmonized System.
What is the import duty on tobacco, partly or wholly stemmed/stripped in the EU?
Under the Turkish Customs Tariff Schedule, imports under 2401.20 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 tobacco, partly or wholly stemmed/stripped in the United States?
Under the Harmonized Tariff Schedule of the United States, imports under 2401.20 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 tobacco, partly or wholly stemmed/stripped?
Brazil, with US$2.7bn in 2024 (23.1% of world exports).
Which countries can export stemmed/stripped tobacco leaf to the UK duty-free?
167 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of applies. Pick a country above to see its rate.
Where does the UK import stemmed/stripped tobacco leaf from?
In the 12 months to August 2026, the largest suppliers were Brazil (42%), Zimbabwe (27%) and Malawi (17%), out of total imports of £317k.