Subheading · Chapter 24 · Heading 2402

2402.90

2402.90: Cigars, cheroots, cigarillos and cigarettes, of tobacco: other

Official description Other

2402.90 is a six-digit subheading of heading 2402, cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco…, chapter 24.

What you pay

Importing into UK

Customs duty 50% standard rate depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 2402 90 00 00 Other 50%

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 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 schemeCountriesRate
standard rate (no agreement)—50%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

 Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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
UK–Norway agreement Norway 27.95%
DCTS Standard Indonesia 40.3%

UK: imports by month

Same subheading in other tariffs

EU 57.6% Third-country duty 1 tariff line Türkiye 57.6% Third-country duty 1 tariff line USA specific or compound duty General (MFN) 1 tariff line Canada 6.5% General (MFN) 1 tariff line Mexico 67% General (MFN) 1 tariff line Brazil 18% General (MFN) 1 tariff line Argentina 20% General (MFN) 2 tariff lines Peru 6% General (MFN) 1 tariff line New Zealand Free General (MFN) 4 tariff lines Japan 3.4% General (MFN) 1 tariff line Taiwan 20% – 27% General (MFN) 2 tariff lines · average 23.5% GCC 100% General (MFN) 2 tariff lines Switzerland specific or compound duty General (MFN) 1 tariff line Norway Free General (MFN) 1 tariff line North Macedonia 60% General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

World trade in 2024

2402.90 · US$344m

Trade value (US$) no reported trade < US$29kUS$29k+US$234k+US$3m+> US$29m

Exports: 100
  1. Germany: US$234m
  2. Belgium: US$31m
  3. Netherlands: US$29m
  4. United States: US$10m
  5. Malaysia: US$8m
  6. Tanzania: US$6m
  7. Serbia: US$5m
  8. Denmark: US$4m
  9. Poland: US$3m
  10. Philippines: US$2m
  11. Greece: US$2m
  12. Switzerland: US$2m
  13. Italy: US$2m
  14. Singapore: US$1m
  15. South Korea: US$733k
  16. Armenia: US$703k
  17. Ireland: US$547k
  18. Czechia: US$384k
  19. Canada: US$381k
  20. United Kingdom: US$380k
  21. China: US$274k
  22. Cuba: US$254k
  23. Mauritania: US$234k
  24. Sweden: US$230k
  25. France: US$225k
  26. Indonesia: US$214k
  27. Honduras: US$207k
  28. Panama: US$186k
  29. South Africa: US$181k
  30. Thailand: US$178k
  31. United Arab Emirates: US$164k
  32. Uganda: US$164k
  33. Türkiye: US$158k
  34. Kazakhstan: US$98k
  35. Senegal: US$83k
  36. Luxembourg: US$57k
  37. Japan: US$57k
  38. Hong Kong SAR China: US$49k
  39. Nicaragua: US$46k
  40. Eswatini: US$43k
  41. Lithuania: US$43k
  42. Dominican Republic: US$40k
  43. Costa Rica: US$36k
  44. Kenya: US$33k
  45. Libya: US$29k
  46. Taiwan: US$23k
  47. Romania: US$23k
  48. Cyprus: US$20k
  49. Spain: US$18k
  50. Angola: US$17k
  51. India: US$16k
  52. Curaçao: US$15k
  53. Pakistan: US$13k
  54. Vietnam: US$13k
  55. Tunisia: US$13k
  56. Finland: US$12k
  57. Russia: US$11k
  58. Australia: US$11k
  59. New Zealand: US$10k
  60. Bahamas: US$10k

Top exporters

RankCountryValueShare
1 Germany US$234m 67.9%
2 Belgium US$31m 9%
3 Netherlands US$29m 8.3%
4 United States US$10m 2.9%
5 Malaysia US$8m 2.2%
6 Tanzania US$6m 1.7%
7 Serbia US$5m 1.3%
8 Denmark US$4m 1.1%
9 Poland US$3m 0.9%
10 Philippines US$2m 0.7%

Top importers

RankCountryValueShare
1 Italy US$297m 86.3%
2 Egypt US$6m 1.8%
3 Malaysia US$5m 1.5%
4 China US$4m 1.2%
5 Nigeria US$4m 1%
6 South Sudan US$3m 1%
7 Mexico US$3m 0.8%
8 Congo - Kinshasa US$3m 0.8%
9 France US$2m 0.7%
10 Croatia US$1m 0.4%

Import duty on this product around the world 147

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)
  • 255%highest: Sri Lanka, Palau, Maldives

147

Importing countryMFN dutylines from – todata year
Afghanistan 10% 2018 · HS 2012
Albania 10% 2023
Algeria 30% 2023
Angola 60% 2023 · HS 2017
Anguilla 20% 2021 · HS 2017
Antigua & Barbuda 35% 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 33% 2022 · HS 2017
Belize 38%* 2023
Benin 20% 2023
Bermuda 35% 2023
Bhutan 100% 2022
Bolivia 40% 2023 · HS 2017
Bosnia & Herzegovina 15% 2022
Botswana 45% 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 6.5% 2023
Cape Verde 20% 2023 · HS 2017
Cayman Islands 7.4%* 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 22%* 16% – 24% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 45% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 58% 2023
Fiji 169%* 2023
French Polynesia 10% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 12% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 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 30% 2023
Indonesia 40% 2023
Iran 26% 2020 · HS 2017
Israel 0% 2022 · HS 2017
Jamaica 40% 2023
Japan 3.4% 2023
Jordan 1.5% 2023
Kenya 35% 2023
Kuwait 100% 2023
Laos 15% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 45% 2023
Liberia 20% 2023
Libya 30% 2021 · HS 2017
Liechtenstein 27%* 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 67% 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 45% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 60% 2023
Norway 0% 2023
Oman 108%* 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
Somalia 25% 2023 · HS 2017
South Africa 45% 2023
South Korea 40% 2023
Sri Lanka 255% 2023
St Kitts & Nevis 11%* 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 21%* 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 58% 2023
Tuvalu 25% 2017 · HS 2017
Uganda 35% 2023
Ukraine 20% 2023 · HS 2017
United Arab Emirates 100% 2023
United Kingdom 50% 2023
United States 4.1%* 2023
Uruguay 20% 2023 · HS 2017
Vanuatu 55% 2023
Venezuela 20% 2023 · HS 2017
Vietnam 135% 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
12231 Cigars, cheroots, cigarillos & cigarettes, of tobacco substitutes
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

HSCode
20172402.90unchanged
20122402.90unchanged
20072402.90unchanged
20022402.90unchanged
19962402.90unchanged
19922402.90unchanged

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 367 commodity codes

    Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk

  2. GB Other

    Update to Excise Measures on Tobacco – 10 September 2026

    Trade Tariff news 8382 · Source: trade-tariff.service.gov.uk

Rule changes →

Subheading 2402.90 is a single line in the UK Global Tariff, where the duty is 50%.

The EU Combined Nomenclature has one tariff line for subheading 2402.90; the duty is 57.6%.

Goods from 170 countries can enter the UK at a preferential rate instead of the standard 50%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.

World trade in these goods reached US$344m in 2024, up 58.6% on 2023.

Germany was the largest exporter with 67.9% of the total, ahead of Belgium.

Questions and answers

What is the HS code for cigars, cheroots, cigarillos and cigarettes, of tobacco: other?

Cigars, cheroots, cigarillos and cigarettes, of tobacco: other fall under HS subheading 2402.90, 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 2402.90 from countries without a preferential agreement are charged at 50%. 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 2402.90 from countries without a preferential agreement are charged at 57.6%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most cigars, cheroots, cigarillos and cigarettes, of…?

Germany, with US$234m in 2024 (67.9% of world exports).

Which countries can export these goods 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 50% applies. Pick a country above to see its rate.

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