Subheading · Chapter 24 · Heading 2403
2403.19: Smoking tobacco, whether or not containing tobacco: other
Other smoking tobacco
Official description Other
2403.19 is the HS subheading for other smoking tobacco, under heading 2403 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2403 19 00 00 Other
- 2403 19 10 00 In immediate packings of a net content not exceeding 500 g 70%
- 2403 19 90 00 Other 70%
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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2022 No. 598
- Documents
- 9014
- Excise dutyExcises
- Applies to goods from
- all countries
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 70% |
| 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 |
| UK–Norway agreement | Norway | 36.35% |
| DCTS Standard | Indonesia | 52.4% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Poland | £29.3m | 40.7% | -12.7% |
 Hungary | £23.6m | 32.8% | -17.3% |
 Netherlands | £15.2m | 21.1% | -14.3% |
 Denmark | £2.1m | 2.9% | -7.8% |
 Germany | £1.5m | 2.1% | -75.3% |
 Belgium | £123k | 0.2% | +758.1% |
 Czechia | £38k | 0.1% | +858.2% |
 United States | £33k | 0% | -8.1% |
Same subheading in other tariffs
EU 74.9% Third-country duty 2 tariff lines 
Türkiye 74.9% Third-country duty 6 tariff lines USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty 
Canada 4% General (MFN) 4 tariff lines 
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 5% General (MFN) 4 tariff lines · 3× specific or compound duty 
Japan 3.4% – 29.8% General (MFN) 2 tariff lines · average 16.6% 
Taiwan 15% General (MFN) 1 tariff line 
GCC 100% General (MFN) 5 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 45% – 60% General (MFN) 2 tariff lines · average 52.5% 
Nigeria 20% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$14m+US$90m+> US$328m
Exports: 118
- Germany: US$809m
- Poland: US$692m
- Netherlands: US$617m
- Denmark: US$328m
- Serbia: US$289m
- Hungary: US$183m
- Belgium: US$128m
- Philippines: US$117m
- United States: US$117m
- Brazil: US$115m
- Türkiye: US$90m
- Portugal: US$75m
- Czechia: US$70m
- Indonesia: US$65m
- Côte d’Ivoire: US$61m
- Luxembourg: US$53m
- Sri Lanka: US$52m
- China: US$39m
- South Africa: US$31m
- Zimbabwe: US$29m
- United Arab Emirates: US$28m
- Jordan: US$23m
- Uzbekistan: US$20m
- Niger: US$20m
- South Korea: US$20m
- Kazakhstan: US$16m
- Switzerland: US$14m
- Greece: US$14m
- Thailand: US$13m
- Lithuania: US$12m
- France: US$11m
- Dominican Republic: US$11m
- Ukraine: US$10m
- Vietnam: US$10m
- Nigeria: US$8m
- Kenya: US$8m
- Mexico: US$7m
- India: US$7m
- United Kingdom: US$6m
- Morocco: US$5m
- Hong Kong SAR China: US$5m
- Fiji: US$4m
- Singapore: US$3m
- Austria: US$3m
- Uruguay: US$3m
- Croatia: US$3m
- Spain: US$3m
- Nicaragua: US$3m
- Sweden: US$2m
- Romania: US$2m
- Russia: US$2m
- Armenia: US$2m
- Cambodia: US$1m
- Latvia: US$1m
- Taiwan: US$1m
- Pakistan: US$1m
- Canada: US$1m
- Bulgaria: US$953k
- Australia: US$929k
- Honduras: US$641k
Trade value (US$) no reported trade < US$2mUS$2m+US$13m+US$53m+> US$148m
Imports: 196
- Germany: US$786m
- Algeria: US$341m
- Spain: US$333m
- Luxembourg: US$186m
- Italy: US$169m
- France: US$148m
- Egypt: US$145m
- Poland: US$120m
- Hungary: US$118m
- United Kingdom: US$115m
- Belgium: US$96m
- Indonesia: US$91m
- Czechia: US$86m
- Greece: US$78m
- Dominican Republic: US$76m
- Netherlands: US$72m
- Burkina Faso: US$58m
- Australia: US$58m
- Azerbaijan: US$57m
- Argentina: US$53m
- United Arab Emirates: US$53m
- United States: US$53m
- Romania: US$49m
- India: US$48m
- Portugal: US$47m
- Lithuania: US$43m
- Singapore: US$35m
- Mexico: US$34m
- Ukraine: US$30m
- Switzerland: US$30m
- Israel: US$30m
- South Korea: US$28m
- Myanmar (Burma): US$27m
- Georgia: US$27m
- Iraq: US$26m
- Norway: US$24m
- Türkiye: US$23m
- Mozambique: US$21m
- Croatia: US$20m
- Congo - Brazzaville: US$19m
- Lebanon: US$18m
- Cambodia: US$18m
- Hong Kong SAR China: US$17m
- Uzbekistan: US$16m
- New Zealand: US$15m
- Andorra: US$15m
- Austria: US$14m
- Russia: US$14m
- Vietnam: US$13m
- Ireland: US$12m
- Slovakia: US$12m
- Armenia: US$11m
- Bulgaria: US$11m
- Yemen: US$11m
- Mali: US$11m
- Zambia: US$10m
- Sweden: US$9m
- Serbia: US$8m
- Canada: US$8m
- Japan: US$8m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$809m | 18.9% |
| 2 | Poland | US$692m | 16.2% |
| 3 | Netherlands | US$617m | 14.4% |
| 4 | Denmark | US$328m | 7.7% |
| 5 |  Serbia | US$289m | 6.8% |
| 6 | Hungary | US$183m | 4.3% |
| 7 | Belgium | US$128m | 3% |
| 8 |  Philippines | US$117m | 2.7% |
| 9 | United States | US$117m | 2.7% |
| 10 | Brazil | US$115m | 2.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$786m | 18.4% |
| 2 |  Algeria | US$341m | 8% |
| 3 |  Spain | US$333m | 7.8% |
| 4 |  Luxembourg | US$186m | 4.4% |
| 5 |  Italy | US$169m | 4% |
| 6 |  France | US$148m | 3.5% |
| 7 |  Egypt | US$145m | 3.4% |
| 8 | Poland | US$120m | 2.8% |
| 9 | Hungary | US$118m | 2.8% |
| 10 | United Kingdom | US$115m | 2.7% |
Import duty on this product around the world 157
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.
- 20%median duty
- 12number of duty-free countries (MFN)
- 2,271%highest: Bermuda, Solomon Islands, Nauru
157
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 8.5% | 2% – 15% | 2023 |
| Algeria | 30% | 2023 | |
 Angola | 60% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
| Argentina | 20% | 2023 · HS 2017 | |
 Armenia | 15% | 2023 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 4.5%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 100% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 33% | 2022 · HS 2017 | |
 Belarus | 15% | 2021 · HS 2017 | |
 Belize | 100%* | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 2,271%* | 2023 | |
 Bhutan | 100% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 43% | 40% – 45% | 2023 |
| Brazil | 20% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 20% | 10% – 30% | 2023 |
| Canada | 4% | 2023 | |
 Cape Verde | 50% | 2023 · HS 2017 | |
 Central African Republic | 20% | 10% – 30% | 2023 |
 Chad | 20% | 10% – 30% | 2023 |
 Chile | 6% | 2023 · HS 2017 | |
 China | 57% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 20% | 10% – 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 | 2.3%* | 2019 · HS 2017 | |
 El Salvador | 15% | 2022 | |
 Equatorial Guinea | 20% | 10% – 30% | 2023 |
 Eswatini | 43% | 40% – 45% | 2023 |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 75% | 2023 | |
 Fiji | 449%* | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 20% | 10% – 30% | 2023 |
 Gambia | 20% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 20% | 2023 | |
 Gibraltar | 65% | 2023 · HS 2017 | |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Guyana | 100% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 15% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 16% | 10% – 40% | 2023 |
 Iran | 10% | 5% – 15% | 2020 · HS 2017 |
 Israel | 4% | 0% – 12% | 2022 · HS 2017 |
 Jamaica | 40% | 2023 | |
| Japan | 17% | 3.4% – 30% | 2023 |
 Jordan | 38% | 1.5% – 75% | 2023 |
 Kazakhstan | 15% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 100% | 2023 | |
 Kyrgyzstan | 15% | 2021 · HS 2017 | |
 Laos | 40% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 43% | 40% – 45% | 2023 |
 Liberia | 20% | 2023 | |
 Libya | 30% | 2021 · HS 2017 | |
 Liechtenstein | 31%* | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 45%* | 2023 | |
 Maldives | 200% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 67% | 2023 · HS 2017 | |
 Micronesia | 50% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 18% | 5% – 30% | 2023 |
 Montserrat | 30% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 30% | 2023 · HS 2017 | |
 Namibia | 43% | 40% – 45% | 2023 |
 Nauru | 1,441%* | 2021 · HS 2017 | |
 Nepal | 47% | 30% – 80% | 2023 |
| New Zealand | 5% | 2023 | |
 Nicaragua | 15% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 53% | 45% – 60% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 100%* | 2023 | |
 Pakistan | 20% | 2023 | |
 Palau | 206% | 2023 · HS 2012 | |
 Palestinian Territories | 4% | 0% – 12% | 2017 · HS 2017 |
 Panama | 15% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 20% | 2023 · HS 2017 | |
| Peru | 6% | 2023 · HS 2017 | |
| Philippines | 6.2% | 3% – 7% | 2023 |
 Qatar | 100% | 2023 | |
 Russia | 15% | 2021 · HS 2017 | |
 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 | 1,553%* | 2023 · HS 2017 | |
 Somalia | 35% | 2023 · HS 2017 | |
 South Africa | 43% | 40% – 45% | 2023 |
 South Korea | 40% | 2023 | |
 Sri Lanka | 200% | 90% – 255% | 2023 |
 St Kitts & Nevis | 30%* | 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 | |
| Switzerland | 28%* | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 18% | 2021 · 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 | 75% | 2023 | |
 Tuvalu | 25% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 20% | 2023 · HS 2017 | |
 United Arab Emirates | 100% | 2023 | |
| United Kingdom | 70% | 2023 | |
| United States | 350% | 2023 | |
 Uruguay | 20% | 2023 · HS 2017 | |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 40% | 2023 | |
 Venezuela | 20% | 2023 · HS 2017 | |
 Vietnam | 40% | 30% – 50% | 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
- 12232 Smoking tobacco, whether/not containing tobacco substitutes in any proportion.
- End use (BEC Rev. 5)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 25090 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences
- ISIC Rev. 4 activity
- 1200 Manufacture of tobacco products
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2403.19 | unchanged |
| 2012 | 2403.19 | unchanged |
| 2007 | 2403.10 | changed |
| 2002 | 2403.10 | changed |
| 1996 | 2403.10 | changed |
| 1992 | 2403.10 | changed |
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.
- 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
- Tariff change
RG 03.07.2026 sayı 33299 · Karar 11489 · Source: resmigazete.gov.tr
In the UK Global Tariff, subheading 2403.19 covers 2 tariff lines and the duty is 70%.
The EU Combined Nomenclature divides subheading 2403.19 into 2 tariff lines; the duty is 74.9%.
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 70%; 168 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported other smoking tobacco worth £72m (down 19% on the year before), at an average of £22.81 per kg; Poland supplied 41%, followed by Hungary.
World trade in other smoking tobacco reached US$4.3bn in 2024, down 8.9% on 2023.
Germany was the largest exporter with 18.9% of the total, ahead of Poland.
Products classified here
Questions and answers
What is the HS code for smoking tobacco, whether or not containing tobacco: other?
Smoking tobacco, whether or not containing tobacco: other fall under HS subheading 2403.19, part of heading 2403, in section IV of the Harmonized System.
What is the import duty on smoking tobacco in the UK?
Under the UK Global Tariff, imports under 2403.19 from countries without a preferential agreement are charged at 70%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on smoking tobacco in the EU?
Under the EU Combined Nomenclature, imports under 2403.19 from countries without a preferential agreement are charged at 74.9%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most smoking tobacco?
Germany, with US$809m in 2024 (18.9% of world exports).
Which countries can export other smoking 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 70% applies. Pick a country above to see its rate.
Is there anti-dumping duty on other smoking tobacco?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import other smoking tobacco from?
In the 12 months to August 2026, the largest suppliers were Poland (41%), Hungary (33%) and Netherlands (21%), out of total imports of £72m.
Typical products
Everyday names, not part of the legal text.