Subheading · Chapter 24 · Heading 2401
2401.30: Unmanufactured tobacco; tobacco refuse: tobacco refuse
Official description Tobacco refuse
Subheading 2401.30 belongs to heading 2401 (unmanufactured tobacco; tobacco refuse) in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2401 30 00 00 Tobacco refuse 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.
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 18 GBP / 100 kg |
| 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 |
|---|---|---|---|
 Poland | £10k | 43.7% | — |
 Zimbabwe | £7k | 30.7% | — |
 Malawi | £6k | 25.6% | — |
Same subheading in other tariffs
EUWorld trade in 2024
Trade value (US$) no reported trade < US$446kUS$446k+US$2m+US$12m+> US$34m
Exports: 98
- China: US$65m
- Brazil: US$58m
- Zimbabwe: US$34m
- India: US$34m
- Tanzania: US$24m
- Belgium: US$19m
- United States: US$15m
- Argentina: US$13m
- Italy: US$13m
- Mozambique: US$12m
- Malawi: US$12m
- Bangladesh: US$7m
- Philippines: US$7m
- Zambia: US$7m
- Poland: US$7m
- Indonesia: US$6m
- Germany: US$6m
- Mexico: US$6m
- South Africa: US$4m
- Spain: US$3m
- Vietnam: US$3m
- Afghanistan: US$2m
- Bulgaria: US$2m
- Japan: US$2m
- Greece: US$2m
- Türkiye: US$2m
- United Arab Emirates: US$2m
- Latvia: US$2m
- Hungary: US$1m
- Dominican Republic: US$1m
- Jordan: US$1m
- Pakistan: US$1m
- Netherlands: US$1m
- Romania: US$1m
- Croatia: US$1m
- Thailand: US$957k
- Uruguay: US$718k
- Sri Lanka: US$654k
- Guatemala: US$620k
- Serbia: US$605k
- Azerbaijan: US$548k
- Singapore: US$547k
- Russia: US$535k
- Uganda: US$476k
- Canada: US$474k
- Yemen: US$468k
- Colombia: US$446k
- Saudi Arabia: US$418k
- Myanmar (Burma): US$372k
- Cuba: US$306k
- Switzerland: US$230k
- Kazakhstan: US$196k
- Iran: US$195k
- Paraguay: US$189k
- Kenya: US$182k
- Ukraine: US$172k
- Lebanon: US$145k
- Hong Kong SAR China: US$142k
- Czechia: US$140k
- North Macedonia: US$136k
Trade value (US$) no reported trade < US$523kUS$523k+US$3m+US$9m+> US$26m
Imports: 126
- Indonesia: US$30m
- Poland: US$30m
- Belgium: US$28m
- France: US$26m
- Türkiye: US$21m
- United States: US$19m
- United Arab Emirates: US$16m
- Brazil: US$14m
- Russia: US$14m
- Germany: US$14m
- South Korea: US$10m
- Egypt: US$9m
- Vietnam: US$9m
- Netherlands: US$8m
- Paraguay: US$7m
- Malaysia: US$7m
- Mozambique: US$7m
- South Africa: US$6m
- Serbia: US$6m
- Philippines: US$6m
- Taiwan: US$6m
- Japan: US$6m
- Mexico: US$5m
- Ukraine: US$5m
- Italy: US$4m
- Venezuela: US$4m
- Romania: US$4m
- Portugal: US$4m
- Kazakhstan: US$4m
- Côte d’Ivoire: US$4m
- Latvia: US$3m
- Hungary: US$3m
- Lithuania: US$3m
- Armenia: US$3m
- Pakistan: US$2m
- Jordan: US$2m
- Switzerland: US$2m
- Slovakia: US$2m
- Sweden: US$2m
- Greece: US$2m
- Luxembourg: US$2m
- Canada: US$1m
- Croatia: US$1m
- Cambodia: US$1m
- Madagascar: US$1m
- Dominican Republic: US$1m
- Nigeria: US$1m
- Bulgaria: US$1m
- Spain: US$1m
- Czechia: US$1m
- Lebanon: US$938k
- Nepal: US$933k
- Morocco: US$903k
- Algeria: US$887k
- Saudi Arabia: US$865k
- Tunisia: US$843k
- Seychelles: US$582k
- Denmark: US$543k
- Cuba: US$533k
- Kuwait: US$524k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$65m | 16.9% |
| 2 |  Brazil | US$58m | 14.8% |
| 3 | Zimbabwe | US$34m | 8.9% |
| 4 |  India | US$34m | 8.7% |
| 5 |  Tanzania | US$24m | 6.3% |
| 6 |  Belgium | US$19m | 4.8% |
| 7 |  United States | US$15m | 4% |
| 8 |  Argentina | US$13m | 3.4% |
| 9 |  Italy | US$13m | 3.3% |
| 10 |  Mozambique | US$12m | 3.1% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Indonesia | US$30m | 7.8% |
| 2 | Poland | US$30m | 7.8% |
| 3 | Belgium | US$28m | 7.2% |
| 4 |  France | US$26m | 6.8% |
| 5 |  Türkiye | US$21m | 5.5% |
| 6 | United States | US$19m | 4.9% |
| 7 |  United Arab Emirates | US$16m | 4.2% |
| 8 | Brazil | US$14m | 3.6% |
| 9 |  Russia | US$14m | 3.6% |
| 10 |  Germany | US$14m | 3.5% |
In the UK Global Tariff the line under subheading 2401.30 carries a specific or compound duty rather than a percentage.
In the EU Combined Nomenclature the line under subheading 2401.30 carries a specific or compound duty rather than a percentage.
167 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of .
Imports of these goods into the UK came to £23.1k between September 2025 and August 2026; Poland supplied 44%, followed by Zimbabwe.
In 2024, countries exported these goods worth US$388m (+16.4% year on year).
The largest exporter was China (US$65m), followed by Brazil.
Questions and answers
What is the HS code for unmanufactured tobacco; tobacco refuse: tobacco refuse?
Unmanufactured tobacco; tobacco refuse: tobacco refuse fall under HS subheading 2401.30, part of heading 2401, in section IV of the Harmonized System.
What is the import duty on unmanufactured tobacco in the EU?
Under the Turkish Customs Tariff Schedule, imports under 2401.30 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 2401.30 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?
China, with US$65m in 2024 (16.9% of world exports).
Which countries can export these goods 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 these goods from?
In the 12 months to August 2026, the largest suppliers were Poland (44%), Zimbabwe (31%) and Malawi (26%), out of total imports of £23.1k.