Heading · Chapter 24
2402: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
Heading 2402 is divided into 3 six-digit subheadings and sits in chapter 24, tobacco and manufactured tobacco substitutes.
Duty rates compared
UK 10% – 50% Third-country duty 4 tariff lines · average 33.8% 
EU 10% – 57.6% Third-country duty 4 tariff lines · average 37.8% 
Türkiye 10% – 57.6% Third-country duty 7 tariff lines · average 37.3% 
USA specific or compound duty General (MFN) 7 tariff lines 
Canada 6.5% – 12.5% General (MFN) 4 tariff lines · average 8.8% 
Mexico 45% – 67% General (MFN) 3 tariff lines · average 59.7% 
Brazil 18% General (MFN) 3 tariff lines 
Argentina 20% General (MFN) 7 tariff lines 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free General (MFN) 8 tariff lines · 4× specific or compound duty 
Japan Free – 16% General (MFN) 3 tariff lines · average 6.5% 
Taiwan 20% – 27% General (MFN) 4 tariff lines · average 23.5% 
GCC 100% General (MFN) 5 tariff lines 
Switzerland specific or compound duty General (MFN) 4 tariff lines 
Norway Free General (MFN) 4 tariff lines 
North Macedonia 30% – 60% General (MFN) 4 tariff lines · average 52.5% 
Nigeria 20% General (MFN) 3 tariff lines Subheadings 3
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$4mUS$4m+US$79m+US$373m+> US$1.1bn
Exports: 168
- Poland: US$5.1bn
- Germany: US$1.9bn
- Indonesia: US$1.6bn
- Czechia: US$1.4bn
- Dominican Republic: US$1.1bn
- Netherlands: US$979m
- South Korea: US$944m
- Romania: US$922m
- Lithuania: US$813m
- Portugal: US$766m
- Türkiye: US$532m
- Switzerland: US$515m
- Nicaragua: US$448m
- Cuba: US$417m
- Serbia: US$411m
- Armenia: US$403m
- Singapore: US$373m
- Hong Kong SAR China: US$373m
- China: US$369m
- Belgium: US$368m
- Mexico: US$344m
- Greece: US$344m
- Philippines: US$310m
- Taiwan: US$301m
- United States: US$249m
- United Arab Emirates: US$235m
- Spain: US$183m
- Honduras: US$159m
- Luxembourg: US$152m
- Kazakhstan: US$126m
- Bulgaria: US$121m
- Thailand: US$110m
- Vietnam: US$110m
- Russia: US$107m
- Croatia: US$106m
- Kenya: US$91m
- Ukraine: US$91m
- South Africa: US$89m
- India: US$87m
- Hungary: US$82m
- Brazil: US$79m
- Japan: US$77m
- Canada: US$57m
- Senegal: US$55m
- Nigeria: US$55m
- Cyprus: US$48m
- United Kingdom: US$45m
- Italy: US$39m
- Jordan: US$38m
- Tanzania: US$38m
- Uzbekistan: US$37m
- Zimbabwe: US$35m
- Azerbaijan: US$34m
- Macao SAR China: US$32m
- Latvia: US$27m
- Tunisia: US$23m
- Uganda: US$23m
- Malaysia: US$22m
- Myanmar (Burma): US$21m
- Pakistan: US$18m
Trade value (US$) no reported trade < US$14mUS$14m+US$75m+US$218m+> US$636m
Imports: 222
- Germany: US$3.4bn
- Italy: US$2.1bn
- United States: US$1.7bn
- Spain: US$1.2bn
- France: US$1.1bn
- Japan: US$834m
- Hong Kong SAR China: US$636m
- Netherlands: US$624m
- Vietnam: US$619m
- Singapore: US$545m
- Belgium: US$500m
- United Arab Emirates: US$448m
- Saudi Arabia: US$399m
- Iraq: US$326m
- Cambodia: US$295m
- Bulgaria: US$292m
- United Kingdom: US$277m
- Czechia: US$276m
- Austria: US$275m
- Israel: US$257m
- China: US$247m
- Malaysia: US$223m
- Taiwan: US$218m
- Australia: US$207m
- Hungary: US$197m
- Kuwait: US$192m
- Greece: US$191m
- Luxembourg: US$188m
- Switzerland: US$187m
- Slovakia: US$185m
- Türkiye: US$180m
- Philippines: US$180m
- Thailand: US$178m
- Russia: US$173m
- Norway: US$168m
- Croatia: US$164m
- Indonesia: US$162m
- Sweden: US$160m
- Morocco: US$156m
- Libya: US$154m
- Canada: US$154m
- Romania: US$152m
- Portugal: US$151m
- Georgia: US$146m
- Macao SAR China: US$133m
- Kazakhstan: US$131m
- Colombia: US$127m
- Cyprus: US$120m
- Serbia: US$116m
- Albania: US$112m
- South Korea: US$93m
- Kyrgyzstan: US$91m
- South Africa: US$88m
- Slovenia: US$77m
- Finland: US$76m
- Mongolia: US$75m
- Tunisia: US$73m
- Lithuania: US$72m
- Mexico: US$72m
- Denmark: US$72m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Poland | US$5.1bn | 21.1% |
| 2 |  Germany | US$1.9bn | 7.7% |
| 3 |  Indonesia | US$1.6bn | 6.5% |
| 4 |  Czechia | US$1.4bn | 5.8% |
| 5 |  Dominican Republic | US$1.1bn | 4.7% |
| 6 |  Netherlands | US$979m | 4% |
| 7 |  South Korea | US$944m | 3.9% |
| 8 |  Romania | US$922m | 3.8% |
| 9 |  Lithuania | US$813m | 3.4% |
| 10 |  Portugal | US$766m | 3.2% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$3.4bn | 14.2% |
| 2 |  Italy | US$2.1bn | 8.5% |
| 3 | United States | US$1.7bn | 7% |
| 4 |  Spain | US$1.2bn | 5% |
| 5 |  France | US$1.1bn | 4.6% |
| 6 | Japan | US$834m | 3.4% |
| 7 |  Hong Kong SAR China | US$636m | 2.6% |
| 8 | Netherlands | US$624m | 2.6% |
| 9 |  Vietnam | US$619m | 2.6% |
| 10 |  Singapore | US$545m | 2.3% |
The UK Global Tariff divides heading 2402 into 4 tariff lines; the duty is between 10% and 50% (average 33.8%).
In the EU Combined Nomenclature, heading 2402 covers 4 tariff lines and the duty is between 10% and 57.6%.
The Turkish Customs Tariff Schedule divides heading 2402 into 7 tariff lines; the duty is between 10% and 57.6% (average 37.3%).
In the Harmonized Tariff Schedule of the United States all 7 lines under heading 2402 carry a specific or compound duty rather than a percentage.
The Customs Tariff of Canada divides heading 2402 into 4 tariff lines; the duty is between 6.5% and 12.5% (average 8.8%).
In the Mexican Tariff (TIGIE), heading 2402 covers 3 tariff lines and the duty is between 45% and 67%.
The Brazilian Tariff (NCM/TEC) divides heading 2402 into 3 tariff lines; the duty is 18%.
In the Argentine Tariff (NCM-SIM), heading 2402 covers 7 tariff lines and the duty is 20%.
The Customs Tariff of Peru divides heading 2402 into 4 tariff lines; the duty is 6%.
In the Working Tariff Document of New Zealand, heading 2402 covers 8 tariff lines and the duty is duty-free. 4 of them are duty-free. 4 lines have a specific or compound duty.
The Customs Tariff Schedules of Japan divides heading 2402 into 3 tariff lines; the duty is between 0% and 16% (average 6.5%). 1 of them is duty-free.
In the Customs Import Tariff of Taiwan, heading 2402 covers 4 tariff lines and the duty is between 20% and 27%.
The GCC Common Customs Tariff divides heading 2402 into 5 tariff lines; the duty is 100%.
In the Swiss Customs Tariff (Tares) all 4 lines under heading 2402 carry a specific or compound duty rather than a percentage.
The Customs Tariff of Norway divides heading 2402 into 4 tariff lines; the duty is duty-free.
In the Customs Tariff of North Macedonia, heading 2402 covers 4 tariff lines and the duty is between 30% and 60%.
The ECOWAS Common External Tariff (Nigeria) divides heading 2402 into 3 tariff lines; the duty is 20%.
In 2024, countries exported heading 2402 goods worth US$24.2bn (−14.1% year on year).
The largest exporter was Poland (US$5.1bn), followed by Germany.
The biggest buyer was Germany, with imports of US$3.4bn.
The United Kingdom ranked 47th among 168 exporters with US$45m.
The United Kingdom imported US$277m.
Questions and answers
What is the HS code for cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes?
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes fall under HS heading 2402, part of chapter 24, in section IV of the Harmonized System.
What is the import duty on cigars, cheroots, cigarillos and cigarettes, of… in the UK?
Under the UK Global Tariff, imports under 2402 from countries without a preferential agreement are charged at 10% to 50%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on cigars, cheroots, cigarillos and cigarettes, of… in the EU?
Under the EU Combined Nomenclature, imports under 2402 from countries without a preferential agreement are charged at 10% to 57.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cigars, cheroots, cigarillos and cigarettes, of…?
Poland, with US$5.1bn in 2024 (21.1% of world exports).