Subheading · Chapter 24 · Heading 2402
2402.20: Cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco
Cigarettes containing tobacco
Official description Cigarettes containing tobacco
2402.20 is the HS subheading for cigarettes containing tobacco, under heading 2402 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2402 20 00 00 Cigarettes containing tobacco 1000 p/st
- 2402 20 10 00 Containing cloves 10%1000 p/st
- 2402 20 90 00 Other 50%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 16.5 % / Retail Price + 394.09 GBP / 1000 p/st MIN 518.75 GBP / 1000 p/st
- Applies to goods from
- all countries
Import requirements 1
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 10% – 50% |
| 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–Norway agreement | Norway | Free – 27.95% |
| 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 | 6.5% – 40.3% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Poland | £134.8m | 59.5% | +10.7% |
 Lithuania | £54.4m | 24% | +22.8% |
 Romania | £24.4m | 10.8% | +11.4% |
 Germany | £12.3m | 5.4% | +8.1% |
 Netherlands | £238k | 0.1% | +3,707.5% |
 Bulgaria | £214k | 0.1% | +1,545.1% |
 Greece | £175k | 0.1% | +35.7% |
 Cuba | £14k | 0% | — |
Same subheading in other tariffs
EU
USAWorld trade in 2024
Trade value (US$) no reported trade < US$2.6mUS$2.6m+US$55.3m+US$340.6m+> US$926.2m
Exports: 158
- Poland: US$5.1bn
- Indonesia: US$1.5bn
- Czechia: US$1.4bn
- Germany: US$1.3bn
- South Korea: US$926.2m
- Romania: US$816.4m
- Lithuania: US$813.1m
- Portugal: US$765.9m
- Netherlands: US$741.7m
- Türkiye: US$531.1m
- Switzerland: US$489.8m
- Armenia: US$401.2m
- Serbia: US$399.3m
- China: US$366.9m
- Singapore: US$362m
- Greece: US$340.6m
- Mexico: US$340m
- Philippines: US$305.4m
- Taiwan: US$301m
- Hong Kong SAR China: US$276.5m
- United Arab Emirates: US$234m
- United States: US$202.5m
- Luxembourg: US$150.1m
- Kazakhstan: US$125.8m
- Bulgaria: US$116.2m
- Vietnam: US$109.4m
- Croatia: US$106m
- Russia: US$103.5m
- Thailand: US$95.7m
- Kenya: US$90.1m
- Ukraine: US$90m
- South Africa: US$87.9m
- India: US$86.3m
- Brazil: US$77.7m
- Japan: US$76.7m
- Belgium: US$74.6m
- Spain: US$57.5m
- Canada: US$56.2m
- Senegal: US$55.3m
- Nigeria: US$55m
- United Kingdom: US$43m
- Jordan: US$38.2m
- Uzbekistan: US$36.7m
- Zimbabwe: US$35.3m
- Azerbaijan: US$33.5m
- Macao SAR China: US$32.1m
- Tanzania: US$31.6m
- Tunisia: US$23.4m
- Latvia: US$23.1m
- Uganda: US$22.4m
- Myanmar (Burma): US$18.8m
- Pakistan: US$17.8m
- Burkina Faso: US$16.5m
- North Macedonia: US$16m
- Laos: US$15.2m
- Belize: US$14.8m
- Paraguay: US$14.4m
- Chile: US$14.2m
- Hungary: US$13.8m
- Uruguay: US$12.4m
Trade value (US$) no reported trade < US$14.4mUS$14.4m+US$70.7m+US$200.3m+> US$526.1m
Imports: 219
- Germany: US$3.2bn
- Italy: US$1.5bn
- Spain: US$1.1bn
- France: US$843.9m
- Japan: US$773.6m
- Vietnam: US$588.3m
- Singapore: US$526.1m
- Netherlands: US$517.9m
- Hong Kong SAR China: US$499.5m
- United Arab Emirates: US$423m
- Belgium: US$402.7m
- Saudi Arabia: US$396.7m
- Iraq: US$323m
- Cambodia: US$283.9m
- Bulgaria: US$280.1m
- United States: US$263.1m
- Czechia: US$258.6m
- Austria: US$255.3m
- Israel: US$250.4m
- United Kingdom: US$213.8m
- Malaysia: US$208.9m
- Taiwan: US$200.3m
- China: US$200.3m
- Kuwait: US$191.4m
- Australia: US$188m
- Hungary: US$182.9m
- Philippines: US$179.3m
- Luxembourg: US$169m
- Slovakia: US$167.7m
- Russia: US$164.8m
- Thailand: US$163.5m
- Norway: US$162.4m
- Greece: US$160.4m
- Croatia: US$158.9m
- Indonesia: US$155.4m
- Morocco: US$152.2m
- Libya: US$150.3m
- Sweden: US$146.8m
- Georgia: US$144.9m
- Türkiye: US$143.2m
- Colombia: US$125.6m
- Kazakhstan: US$125.1m
- Canada: US$123.6m
- Portugal: US$123.2m
- Romania: US$121.3m
- Switzerland: US$118.2m
- Albania: US$110.3m
- South Korea: US$90.3m
- Kyrgyzstan: US$90.1m
- Serbia: US$85.8m
- South Africa: US$82.5m
- Slovenia: US$74.5m
- Mongolia: US$74.4m
- Tunisia: US$73.2m
- Bosnia & Herzegovina: US$70.7m
- Denmark: US$67.8m
- Mexico: US$67.7m
- Bahrain: US$67.1m
- Congo - Kinshasa: US$66m
- Finland: US$65.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Poland | US$5.1bn | 25.3% |
| 2 |  Indonesia | US$1.5bn | 7.5% |
| 3 |  Czechia | US$1.4bn | 6.9% |
| 4 | Germany | US$1.3bn | 6.5% |
| 5 |  South Korea | US$926.2m | 4.6% |
| 6 | Romania | US$816.4m | 4.1% |
| 7 | Lithuania | US$813.1m | 4% |
| 8 |  Portugal | US$765.9m | 3.8% |
| 9 | Netherlands | US$741.7m | 3.7% |
| 10 |  Türkiye | US$531.1m | 2.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$3.2bn | 15.9% |
| 2 |  Italy | US$1.5bn | 7.6% |
| 3 |  Spain | US$1.1bn | 5.2% |
| 4 |  France | US$843.9m | 4.2% |
| 5 |  Japan | US$773.6m | 3.8% |
| 6 |  Vietnam | US$588.3m | 2.9% |
| 7 |  Singapore | US$526.1m | 2.6% |
| 8 | Netherlands | US$517.9m | 2.6% |
| 9 |  Hong Kong SAR China | US$499.5m | 2.5% |
| 10 |  United Arab Emirates | US$423m | 2.1% |
The UK Global Tariff divides subheading 2402.20 into 2 tariff lines; the duty is between 10% and 50% (average 30%).
In the EU Combined Nomenclature, subheading 2402.20 covers 2 tariff lines and the duty is between 10% and 57.6%.
168 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 10% – 50%.
Imports of cigarettes containing tobacco into the UK came to £226.5m between September 2025 and August 2026 (up 14% on the year before); Poland supplied 60%, followed by Lithuania.
In 2024, countries exported cigarettes containing tobacco worth US$20.1bn (−17.3% year on year).
The largest exporter was Poland (US$5.1bn), followed by Indonesia.
Products classified here
Questions and answers
What is the HS code for cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco?
Cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco fall under HS subheading 2402.20, part of heading 2402, 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 2402.20 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 2402.20 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 (25.3% of world exports).
Which countries can export cigarettes containing tobacco 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 10% – 50% applies. Pick a country above to see its rate.
Where does the UK import cigarettes containing tobacco from?
In the 12 months to August 2026, the largest suppliers were Poland (60%), Lithuania (24%) and Romania (11%), out of total imports of £226.5m.