Subheading · Chapter 24 · Heading 2403
2403.99: Other manufactured tobacco and manufactured tobacco: other, other
Other manufactured tobacco (chewing, snuff)
Official description Other
2403.99 is the HS subheading for other manufactured tobacco (chewing, snuff), under heading 2403 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2403 99 00 00 Other
- 2403 99 10 00 Chewing tobacco and snuff 40%
- 2403 99 90 00 Other 16%
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) | — | 16% – 40% |
| 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 – 20.2% |
| 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 | 11.6% – 29.1% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Germany | £151k | 30.4% | -54.8% |
 Dominican Republic | £107k | 21.5% | — |
 Indonesia | £85k | 17% | +4,354.3% |
 Sweden | £59k | 11.8% | -59.9% |
 Pakistan | £37k | 7.5% | -60% |
 India | £19k | 3.9% | -56.6% |
 Ireland | £17k | 3.4% | +295.3% |
 South Africa | £12k | 2.4% | +141.7% |
Same subheading in other tariffs
EU 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% 
Türkiye 16.6% – 41.6% Third-country duty 2 tariff lines · average 29.1% 
USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty 
Canada 5% – 9.5% General (MFN) 5 tariff lines · average 7.7% 
Mexico 20% – 45% General (MFN) 2 tariff lines · average 32.5% 
Brazil 12.6% – 16.2% General (MFN) 2 tariff lines · average 14.4% 
Argentina 12.6% – 18% General (MFN) 2 tariff lines · average 15.3% 
Peru 6% General (MFN) 1 tariff line 
New Zealand Free General (MFN) 6 tariff lines · 4× specific or compound duty 
Japan Free – 3.4% General (MFN) 2 tariff lines · average 1.7% 
Taiwan 15% General (MFN) 2 tariff lines 
GCC 100% General (MFN) 8 tariff lines 
Switzerland Free General (MFN) 5 tariff lines · 3× specific or compound duty 
Norway Free General (MFN) 3 tariff lines 
North Macedonia 60% General (MFN) 2 tariff lines 
Nigeria 10% – 20% General (MFN) 2 tariff lines · average 15% World trade in 2024
Trade value (US$) no reported trade < US$518kUS$518k+US$9m+US$46m+> US$178m
Exports: 113
- Sweden: US$356m
- Germany: US$336m
- India: US$310m
- Netherlands: US$178m
- Serbia: US$75m
- Portugal: US$67m
- Russia: US$66m
- Indonesia: US$65m
- France: US$60m
- Poland: US$59m
- Philippines: US$46m
- Hungary: US$45m
- Belgium: US$39m
- Türkiye: US$36m
- Denmark: US$28m
- Morocco: US$28m
- Czechia: US$27m
- South Korea: US$26m
- Jordan: US$24m
- Romania: US$17m
- United States: US$15m
- Uzbekistan: US$13m
- Italy: US$12m
- Japan: US$12m
- Uganda: US$11m
- United Arab Emirates: US$9m
- South Africa: US$9m
- Brazil: US$9m
- Dominican Republic: US$9m
- Egypt: US$8m
- Slovakia: US$8m
- Switzerland: US$6m
- China: US$5m
- Norway: US$5m
- Pakistan: US$4m
- Estonia: US$3m
- Greece: US$3m
- Mexico: US$3m
- Zimbabwe: US$3m
- Tunisia: US$2m
- United Kingdom: US$2m
- Lithuania: US$2m
- Armenia: US$1m
- Luxembourg: US$1m
- Singapore: US$986k
- Myanmar (Burma): US$955k
- Bulgaria: US$790k
- Laos: US$762k
- Ukraine: US$755k
- Afghanistan: US$547k
- Croatia: US$525k
- Thailand: US$518k
- Austria: US$497k
- Bangladesh: US$475k
- North Macedonia: US$473k
- Cambodia: US$438k
- Taiwan: US$408k
- Cyprus: US$376k
- Malaysia: US$306k
- Nepal: US$295k
Trade value (US$) no reported trade < US$809kUS$809k+US$7m+US$23m+> US$91m
Imports: 184
- Norway: US$301m
- Egypt: US$204m
- Türkiye: US$177m
- United Arab Emirates: US$168m
- Poland: US$153m
- United States: US$91m
- Serbia: US$78m
- Romania: US$56m
- Switzerland: US$47m
- Iran: US$43m
- India: US$42m
- South Korea: US$35m
- Germany: US$34m
- Czechia: US$31m
- Uzbekistan: US$31m
- Italy: US$28m
- Azerbaijan: US$26m
- Netherlands: US$23m
- Saudi Arabia: US$23m
- Taiwan: US$21m
- France: US$21m
- Mali: US$21m
- Russia: US$21m
- Kazakhstan: US$20m
- Sweden: US$17m
- Spain: US$16m
- Canada: US$15m
- Myanmar (Burma): US$15m
- Morocco: US$14m
- Afghanistan: US$13m
- Tunisia: US$13m
- Hungary: US$12m
- Slovakia: US$12m
- Burundi: US$11m
- Papua New Guinea: US$11m
- Denmark: US$11m
- Ukraine: US$9m
- Somalia: US$8m
- Yemen: US$8m
- Indonesia: US$8m
- Portugal: US$8m
- Jordan: US$8m
- Thailand: US$7m
- Croatia: US$7m
- Slovenia: US$7m
- Vietnam: US$7m
- Central African Republic: US$7m
- Malaysia: US$6m
- Senegal: US$5m
- Greece: US$5m
- Japan: US$5m
- Austria: US$5m
- Andorra: US$4m
- Estonia: US$4m
- Dominican Republic: US$4m
- China: US$4m
- Tanzania: US$4m
- Belgium: US$3m
- Iceland: US$3m
- Brazil: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Sweden | US$356m | 17.3% |
| 2 | Germany | US$336m | 16.4% |
| 3 | India | US$310m | 15.1% |
| 4 |  Netherlands | US$178m | 8.7% |
| 5 |  Serbia | US$75m | 3.6% |
| 6 |  Portugal | US$67m | 3.3% |
| 7 |  Russia | US$66m | 3.2% |
| 8 | Indonesia | US$65m | 3.1% |
| 9 |  France | US$60m | 2.9% |
| 10 |  Poland | US$59m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Norway | US$301m | 14.7% |
| 2 |  Egypt | US$204m | 9.9% |
| 3 | Türkiye | US$177m | 8.6% |
| 4 |  United Arab Emirates | US$168m | 8.2% |
| 5 | Poland | US$153m | 7.4% |
| 6 | United States | US$91m | 4.4% |
| 7 | Serbia | US$78m | 3.8% |
| 8 |  Romania | US$56m | 2.7% |
| 9 | Switzerland | US$47m | 2.3% |
| 10 |  Iran | US$43m | 2.1% |
Import duty on this product around the world 163
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.
- 23%median duty
- 13number of duty-free countries (MFN)
- 2,908%highest: Bermuda, Solomon Islands, Nauru
163
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 10% | 2018 · HS 2012 | |
 Albania | 15% | 2023 | |
 Algeria | 30% | 2023 | |
 Angola | 55% | 2023 · HS 2017 | |
 Anguilla | 20% | 2021 · HS 2017 | |
 Antigua & Barbuda | 25% | 2021 · HS 2007 | |
| Argentina | 16% | 14% – 18% | 2023 · HS 2017 |
 Armenia | 17% | 10% – 20% | 2023 |
 Australia | 0% | 2023 | |
 Azerbaijan | 5.2%* | 2023 · HS 2017 | |
 Bahamas | 0% | 2022 | |
 Bahrain | 100% | 2023 | |
 Bangladesh | 25% | 2023 · HS 2017 | |
 Barbados | 30% | 26% – 33% | 2022 · HS 2017 |
 Belarus | 17% | 10% – 20% | 2021 · HS 2017 |
 Belize | 144%* | 128% – 159% | 2023 |
 Benin | 15% | 10% – 20% | 2023 |
 Bermuda | 2,908%* | 2023 | |
 Bhutan | 100% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 15% | 2022 | |
 Botswana | 35% | 0% – 45% | 2023 |
| Brazil | 16% | 14% – 18% | 2023 · HS 2017 |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 15% | 10% – 20% | 2023 |
 Burundi | 35% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 23% | 10% – 30% | 2023 |
| Canada | 8% | 5% – 9.5% | 2023 |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 87% | 2021 · HS 2002 | |
 Central African Republic | 23% | 10% – 30% | 2023 |
 Chad | 23% | 10% – 30% | 2023 |
 Chile | 6% | 2023 · HS 2017 | |
 China | 57% | 2023 | |
 Colombia | 15% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 23% | 10% – 30% | 2023 |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 15% | 10% – 20% | 2023 · HS 2017 |
 Cuba | 30% | 2023 · HS 2017 | |
 Dominica | 75% | 2023 · HS 2017 | |
| Dominican Republic | 20% | 2023 | |
 Ecuador | 30% | 2023 · HS 2017 | |
| Egypt | 20% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 23% | 10% – 30% | 2023 |
 Eswatini | 35% | 0% – 45% | 2023 |
 Ethiopia | 35% | 2021 · HS 2017 | |
| European Union (27 countries) | 29% | 17% – 42% | 2023 |
 Fiji | 32% | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 23% | 10% – 30% | 2023 |
 Gambia | 15% | 10% – 20% | 2023 |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 15% | 10% – 20% | 2023 |
 Gibraltar | 65% | 2023 · HS 2017 | |
 Grenada | 35% | 2023 · HS 2012 | |
 Guatemala | 0% | 2023 | |
 Guinea | 15% | 10% – 20% | 2023 |
 Guinea-Bissau | 15% | 10% – 20% | 2023 |
 Guyana | 100% | 2023 · HS 2017 | |
 Haiti | 20% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 30% | 2023 | |
| Indonesia | 9% | 5% – 10% | 2023 |
| Iran | 5% | 2020 · HS 2017 | |
 Israel | 2% | 0% – 6% | 2022 · HS 2017 |
 Jamaica | 40% | 2023 | |
| Japan | 1.7% | 0% – 3.4% | 2023 |
 Jordan | 17% | 1.5% – 45% | 2023 |
 Kazakhstan | 13% | 10% – 15% | 2023 |
 Kenya | 35% | 2023 | |
 Kiribati | 39%* | 2023 · HS 2002 | |
 Kuwait | 100% | 2023 | |
 Kyrgyzstan | 17% | 10% – 20% | 2021 · HS 2017 |
 Laos | 40% | 2023 · HS 2017 | |
 Lebanon | 5% | 2020 · HS 2017 | |
 Lesotho | 35% | 0% – 45% | 2023 |
 Liberia | 15% | 10% – 20% | 2023 |
 Libya | 30% | 2021 · HS 2017 | |
 Liechtenstein | 0% | 2021 · HS 2017 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
 Malawi | 25% | 2021 · HS 2017 | |
 Malaysia | 71%* | 56% – 94% | 2023 |
 Maldives | 200% | 2023 | |
 Mali | 15% | 10% – 20% | 2023 |
 Mauritania | 20% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 33% | 20% – 45% | 2023 · HS 2017 |
 Micronesia | 50% | 2021 · HS 2017 | |
 Moldova | 15% | 2023 · HS 2017 | |
 Mongolia | 20% | 2023 | |
 Montserrat | 30% | 2023 · HS 2017 | |
 Morocco | 40% | 2023 | |
 Mozambique | 20% | 2023 | |
 Myanmar (Burma) | 30% | 2023 · HS 2017 | |
 Namibia | 35% | 0% – 45% | 2023 |
 Nauru | 478%* | 2021 · HS 2017 | |
 Nepal | 80% | 2023 | |
| New Zealand | 1.3% | 0% – 5% | 2023 |
 Nicaragua | 5% | 2023 | |
 Niger | 15% | 10% – 20% | 2023 |
| Nigeria | 15% | 10% – 20% | 2023 |
| North Macedonia | 60% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 100% | 2023 | |
| Pakistan | 20% | 2023 | |
 Palau | 206% | 2023 · HS 2012 | |
 Palestinian Territories | 6% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 69%* | 2023 | |
 Paraguay | 16% | 14% – 18% | 2023 · HS 2017 |
| Peru | 6% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 100% | 2023 | |
| Russia | 17% | 10% – 20% | 2021 · HS 2017 |
 Rwanda | 35% | 2023 | |
 Samoa | 28% | 20% – 35% | 2020 · HS 2017 |
 São Tomé & Príncipe | 20% | 2019 · HS 2017 | |
 Saudi Arabia | 100% | 2023 | |
 Senegal | 15% | 10% – 20% | 2023 |
 Seychelles | 200% | 2023 | |
 Sierra Leone | 15% | 10% – 20% | 2023 |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 1,782%* | 2023 · HS 2017 | |
 Somalia | 25% | 2023 · HS 2017 | |
| South Africa | 35% | 0% – 45% | 2023 |
 South Korea | 40% | 2023 | |
 Sri Lanka | 255% | 2023 | |
 St Kitts & Nevis | 39%* | 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 | 0% | 2023 | |
 Syria | 30% | 2020 · HS 2012 | |
 Tajikistan | 18% | 2021 · HS 2012 | |
 Tanzania | 35% | 2023 | |
 Thailand | 60% | 2023 | |
 Togo | 15% | 10% – 20% | 2023 |
 Tonga | 7.5% | 0% – 15% | 2023 · HS 2017 |
 Trinidad & Tobago | 79% | 2023 · HS 2012 | |
| Türkiye | 29% | 17% – 42% | 2023 |
 Tuvalu | 25% | 2017 · HS 2017 | |
 Uganda | 35% | 2023 | |
 Ukraine | 11%* | 2023 · HS 2017 | |
| United Arab Emirates | 100% | 2023 | |
| United Kingdom | 28% | 16% – 40% | 2023 |
| United States | 350% | 2023 | |
 Uruguay | 16% | 14% – 18% | 2023 · HS 2017 |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 40% | 2023 | |
 Venezuela | 16% | 14% – 18% | 2023 · HS 2017 |
 Vietnam | 42% | 30% – 50% | 2023 |
 Wallis & Futuna | 0% | 2021 · HS 2012 | |
 Yemen | 25% | 2017 · HS 2017 | |
 Zambia | 25%* | 2023 | |
 Zimbabwe | 0.8% | 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
- 12239 Manufactured tobacco, extracts & essences, n.e.s.
- 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 | 2403.99 | changed |
| 2012 | 2403.99 | changed |
| 2007 | 2403.99 | changed |
| 2002 | 2403.99 | changed |
| 1996 | 2403.99 | changed |
| 1992 | 2403.99 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
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.
- N364049 U.S. CBP
The tariff classification of cut filler tobacco blends from Poland
- H312092 U.S. CBP
Application for Further Review of Protest No. 2720-20-101943; RMD Gutkha; excise tax
- N325980 U.S. CBP
The tariff classification of a Powdered Herb and Tobacco Preparation from Brazil
- N304879 U.S. CBP
The tariff classification of shisha and hookah parts from Israel.
- N302017 U.S. CBP
The tariff classification of Tobacco Paste from Venezuela
- N294642 U.S. CBP
The tariff classification of Heat Stick from Italy
- 600011176 HMRC
Tobacco leaves. These are used to wrap tobacco together, into a form which can be smoked. They work in the same way as cigarette papers. The product is presented or packaged in a single wrap, in a foil sealed package
- 600010210 HMRC
Palm leaves rolled into the shape of a cone intended to be filled with smokable substances, chosen by the user. These are made from Palm leaf from tobacco, and corn husk filter. The product does not contain tobacco. These are presented in display boxes, there are two cones to a pack
9 rulings in total for this code
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 · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- 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 2403.99 covers 2 tariff lines and the duty is between 16% and 40%.
The EU Combined Nomenclature divides subheading 2403.99 into 2 tariff lines; the duty is between 16.6% and 41.6% (average 29.1%).
Goods from 170 countries can enter the UK at a preferential rate instead of the standard 16% – 40%; 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 manufactured tobacco (chewing, snuff) worth £498.4k (down 27% on the year before), at an average of £8.89 per kg; Germany supplied 30%, followed by Dominican Republic.
World trade in other manufactured tobacco (chewing, snuff) reached US$2.1bn in 2024, up 12.8% on 2023.
Sweden was the largest exporter with 17.3% of the total, ahead of Germany.
Questions and answers
What is the HS code for other manufactured tobacco and manufactured tobacco: other, other?
Other manufactured tobacco and manufactured tobacco: other, other fall under HS subheading 2403.99, part of heading 2403, in section IV of the Harmonized System.
What is the import duty on other manufactured tobacco and manufactured… in the UK?
Under the UK Global Tariff, imports under 2403.99 from countries without a preferential agreement are charged at 16% to 40%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on other manufactured tobacco and manufactured… in the EU?
Under the EU Combined Nomenclature, imports under 2403.99 from countries without a preferential agreement are charged at 16.6% to 41.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most other manufactured tobacco and manufactured…?
Sweden, with US$356m in 2024 (17.3% of world exports).
Which countries can export other manufactured tobacco (chewing, snuff) 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 16% – 40% applies. Pick a country above to see its rate.
Is there anti-dumping duty on other manufactured tobacco (chewing, snuff)?
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 manufactured tobacco (chewing, snuff) from?
In the 12 months to August 2026, the largest suppliers were Germany (30%), Dominican Republic (22%) and Indonesia (17%), out of total imports of £498.4k.