Subheading · Chapter 24 · Heading 2402
2402.10: Cigars, cheroots and cigarillos, containing tobacco
Cigars and cigarillos
2402.10 is the HS subheading for cigars and cigarillos, under heading 2402 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2402 10 00 00 Cigars, cheroots and cigarillos, containing tobacco 25%1000 p/st
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
- Excise dutyExcises 508.12 GBP / kg
- Applies to goods from
- all countries
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- Import controlImport control on luxury goods
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Documents
- Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
- Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 25% |
| 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 |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia, Vietnam | 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–Chile agreement | Chile | 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–Tunisia agreement | Tunisia | 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 | 9.1% |
| UK–Norway agreement | Norway | 12.6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £15.1m | 29.1% | -1.2% |
 Netherlands | £13.3m | 25.5% | -10.2% |
 Cuba | £8.1m | 15.5% | -22.4% |
 Germany | £4.8m | 9.3% | +226.4% |
 Poland | £4.7m | 9% | -0.5% |
 Belgium | £2.4m | 4.5% | +2,079.6% |
 Dominican Republic | £1.3m | 2.5% | +43.7% |
 Nicaragua | £1.3m | 2.5% | +32.4% |
Same subheading in other tariffs
EU 26% Third-country duty 1 tariff line 
Türkiye 26% Third-country duty 3 tariff lines 
USA specific or compound duty General (MFN) 3 tariff lines 
Canada 8% Third-country duty 2 tariff lines 
Mexico 45% Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 3 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand specific or compound duty Third-country duty 2 tariff lines 
Japan 16% Third-country duty 1 tariff line 
Taiwan 20% Third-country duty 1 tariff line 
GCC 100% Third-country duty 2 tariff lines 
Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 2 tariff lines 
North Macedonia 30% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$502kUS$502k+US$3m+US$68m+> US$335m
Exports: 116
- Dominican Republic: US$1bn
- Nicaragua: US$447m
- Cuba: US$416m
- Germany: US$335m
- Belgium: US$263m
- Netherlands: US$209m
- Honduras: US$149m
- Spain: US$125m
- Romania: US$106m
- Hong Kong SAR China: US$97m
- Indonesia: US$76m
- Hungary: US$68m
- Cyprus: US$46m
- United States: US$37m
- Italy: US$35m
- Poland: US$35m
- Switzerland: US$23m
- South Korea: US$18m
- Thailand: US$14m
- Sri Lanka: US$13m
- Slovakia: US$13m
- Singapore: US$10m
- Serbia: US$7m
- Costa Rica: US$7m
- Denmark: US$7m
- Bulgaria: US$4m
- Latvia: US$4m
- Mexico: US$4m
- Russia: US$3m
- Malaysia: US$3m
- Norway: US$3m
- Panama: US$2m
- Myanmar (Burma): US$2m
- France: US$2m
- Australia: US$2m
- United Kingdom: US$2m
- China: US$2m
- Philippines: US$2m
- Luxembourg: US$2m
- Sweden: US$2m
- Brazil: US$2m
- Greece: US$1m
- Armenia: US$1m
- United Arab Emirates: US$1m
- South Africa: US$1m
- Türkiye: US$1m
- Czechia: US$829k
- New Zealand: US$828k
- India: US$812k
- Estonia: US$789k
- Dominica: US$722k
- Ukraine: US$719k
- Canada: US$718k
- Kenya: US$694k
- Cambodia: US$670k
- Peru: US$638k
- Austria: US$628k
- Portugal: US$502k
- Vietnam: US$354k
- Taiwan: US$349k
Trade value (US$) no reported trade < US$609kUS$609k+US$6m+US$30m+> US$137m
Imports: 197
- United States: US$1bn
- France: US$264m
- Germany: US$248m
- Italy: US$236m
- Spain: US$144m
- Hong Kong SAR China: US$137m
- Netherlands: US$106m
- Macao SAR China: US$101m
- Belgium: US$96m
- Switzerland: US$69m
- United Kingdom: US$63m
- Japan: US$60m
- Cyprus: US$57m
- China: US$43m
- Türkiye: US$37m
- Romania: US$31m
- Greece: US$31m
- Vietnam: US$31m
- Serbia: US$30m
- Canada: US$30m
- Portugal: US$28m
- Nicaragua: US$27m
- United Arab Emirates: US$25m
- Austria: US$20m
- Luxembourg: US$19m
- Singapore: US$19m
- Australia: US$18m
- Taiwan: US$18m
- Czechia: US$17m
- Slovakia: US$17m
- Lebanon: US$17m
- Hungary: US$14m
- Thailand: US$14m
- Sweden: US$13m
- Poland: US$13m
- Bulgaria: US$12m
- Cambodia: US$11m
- Lithuania: US$11m
- Finland: US$11m
- Dominican Republic: US$11m
- Malaysia: US$9m
- Russia: US$7m
- Qatar: US$7m
- Israel: US$7m
- Honduras: US$6m
- New Zealand: US$6m
- Kazakhstan: US$6m
- Indonesia: US$6m
- Norway: US$6m
- Brazil: US$6m
- South Africa: US$5m
- Latvia: US$5m
- Croatia: US$4m
- Denmark: US$4m
- Argentina: US$3m
- Libya: US$3m
- Ireland: US$3m
- Morocco: US$3m
- South Korea: US$3m
- Estonia: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Dominican Republic | US$1bn | 30.4% |
| 2 | Nicaragua | US$447m | 11.9% |
| 3 | Cuba | US$416m | 11.1% |
| 4 | Germany | US$335m | 8.9% |
| 5 | Belgium | US$263m | 7% |
| 6 | Netherlands | US$209m | 5.6% |
| 7 |  Honduras | US$149m | 4% |
| 8 | Spain | US$125m | 3.3% |
| 9 |  Romania | US$106m | 2.8% |
| 10 |  Hong Kong SAR China | US$97m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$1bn | 38.3% |
| 2 |  France | US$264m | 7% |
| 3 | Germany | US$248m | 6.6% |
| 4 |  Italy | US$236m | 6.3% |
| 5 | Spain | US$144m | 3.8% |
| 6 | Hong Kong SAR China | US$137m | 3.6% |
| 7 | Netherlands | US$106m | 2.8% |
| 8 |  Macao SAR China | US$101m | 2.7% |
| 9 | Belgium | US$96m | 2.6% |
| 10 | Switzerland | US$69m | 1.8% |
Import duty on this product around the world 149
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.
- 25%median duty
- 14number of duty-free countries (MFN)
- 740%highest: Nauru, Solomon Islands, Fiji
149
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 10% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 60% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 25% | 2021 · HS 2007 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Aruba | 57% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 100% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 44% | 2022 · HS 2017 | |
 Belize | 63%* | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 35% | 2023 | |
 Bhutan | 100% | 2022 | |
 Bolivia | 40% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 0.2%* | 2023 | |
| Brazil | 20% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 35% | 2023 · HS 2017 | |
 Cameroon | 30% | 2023 | |
| Canada | 8% | 2023 | |
 Cape Verde | 50% | 2023 · HS 2017 | |
 Cayman Islands | 102% | 2021 · HS 2002 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
 Chile | 6% | 2023 · HS 2017 | |
 China | 25% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 14% | 2023 | |
 Côte d’Ivoire | 20% | 2023 · HS 2017 | |
| Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 75% | 2023 · HS 2017 | |
| Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
 Egypt | 17%* | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0.1%* | 2023 | |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 26% | 2023 | |
 Fiji | 213%* | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 6.5% | 2023 · HS 2017 | |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 100% | 2023 · HS 2017 | |
 Haiti | 40% | 2020 · HS 2017 | |
| Honduras | 15% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 60% | 2023 | |
 Indonesia | 40% | 2023 | |
 Iran | 26% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 40% | 2023 | |
| Japan | 16% | 2023 | |
 Jordan | 1.5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kiribati | 29%* | 2023 · HS 2002 | |
 Kuwait | 100% | 2023 | |
 Laos | 15% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 0.1%* | 2023 | |
 Liberia | 20% | 2023 | |
 Libya | 30% | 2021 · HS 2017 | |
 Liechtenstein | 41%* | 2021 · HS 2017 | |
| Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Maldives | 200% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 45% | 2023 · HS 2017 | |
 Micronesia | 50% | 2021 · HS 2017 | |
 Mongolia | 30% | 2023 | |
 Montserrat | 30% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 30% | 2023 · HS 2017 | |
 Namibia | 0.1%* | 2023 | |
 Nauru | 740%* | 2021 · HS 2017 | |
| New Zealand | 0% | 2023 | |
| Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 30% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 112%* | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 206% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 15% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 10% | 2023 | |
 Qatar | 100% | 2023 | |
 Rwanda | 35% | 2023 | |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 100% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 200% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 656%* | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
 South Africa | 0.1%* | 2023 | |
 South Korea | 40% | 2023 | |
 Sri Lanka | 26%* | 2023 | |
 St Kitts & Nevis | 14%* | 2023 | |
 St Lucia | 45% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 10% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 35% | 2023 | |
 Sudan | 40% | 2021 · HS 2017 | |
 Suriname | 50% | 2023 · HS 2007 | |
| Switzerland | 35%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 60% | 2023 | |
 Togo | 20% | 2023 | |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 79% | 2023 · HS 2012 | |
| Türkiye | 26% | 2023 | |
 Tuvalu | 25% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 10% | 2023 · HS 2017 | |
 United Arab Emirates | 100% | 2023 | |
| United Kingdom | 25% | 2023 | |
| United States | 4.7%* | 2.6% – 8.8% | 2023 |
 Uruguay | 20% | 2023 · HS 2017 | |
 Vanuatu | 55% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 100% | 2023 | |
 Wallis & Futuna | 0% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 25%* | 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
- 1221 Cigars, cheroots & cigarillos, containing tobacco
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 25020 Cigars, cheroots, cigarillos and cigarettes of tobacco or tobacco substitutes
- ISIC Rev. 4 activity
- 1200 Manufacture of tobacco products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2402.10 | unchanged |
| 2012 | 2402.10 | unchanged |
| 2007 | 2402.10 | unchanged |
| 2002 | 2402.10 | unchanged |
| 1996 | 2402.10 | unchanged |
| 1992 | 2402.10 | 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.
- H323927 U.S. CBP
Application for Further Review of Protest No. 5203-21-100349; Tariff classification of cigars
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.
- Tariff change
UK Trade Tariff: measure changes on 367 commodity codes
Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk
- Other
Update to Excise Measures on Tobacco – 10 September 2026
Trade Tariff news 8382 · Source: trade-tariff.service.gov.uk
- Quota · Applies from:
CELEX 32026R1465 · Source: eur-lex.europa.eu
- Sanctions
Trade Tariff news 5806 · Source: trade-tariff.service.gov.uk
Subheading 2402.10 is a single line in the UK Global Tariff, where the duty is 25%.
The EU Combined Nomenclature has one tariff line for subheading 2402.10; the duty is 26%.
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 25%; 168 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 cigars and cigarillos worth £51.9m (down 1% on the year before), at an average of £134.67 per kg; Spain supplied 29%, followed by Netherlands.
World trade in cigars and cigarillos reached US$4bn in 2024, up 3.4% on 2023.
The Dominican Republic was the largest exporter with 30.4% of the total, ahead of Nicaragua.
Products classified here
Questions and answers
What is the HS code for cigars, cheroots and cigarillos, containing tobacco?
Cigars, cheroots and cigarillos, containing tobacco fall under HS subheading 2402.10, part of heading 2402, in section IV of the Harmonized System.
What is the import duty on cigars, cheroots and cigarillos, containing… in the UK?
Under the UK Global Tariff, imports under 2402.10 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 cigars, cheroots and cigarillos, containing… in the EU?
Under the EU Combined Nomenclature, imports under 2402.10 from countries without a preferential agreement are charged at 26%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most cigars, cheroots and cigarillos, containing…?
The Dominican Republic, with US$1bn in 2024 (30.4% of world exports).
Which countries can export cigars and cigarillos to the UK duty-free?
168 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 25% applies. Pick a country above to see its rate.
Where does the UK import cigars and cigarillos from?
In the 12 months to August 2026, the largest suppliers were Spain (29%), Netherlands (26%) and Cuba (16%), out of total imports of £51.9m.
Typical products
Everyday names, not part of the legal text.