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%+3
- 2403 99 90 00 Other 16%+3
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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | 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 200% Statutory rate (Law 474) 2 tariff lines 
USA 350% General (MFN) 4 tariff lines · 3× specific or compound duty The Turkish schedule prints the statutory rate set under Customs Law 474. The rate applied at import is laid down in the Import Regime Decision and can be lower, or different by country of origin.
World trade in 2024
Trade value (US$) no reported trade < US$518.4kUS$518.4k+US$9.5m+US$46.4m+> US$178.1m
Exports: 113
- Sweden: US$355.7m
- Germany: US$336.4m
- India: US$309.9m
- Netherlands: US$178.1m
- Serbia: US$75m
- Portugal: US$66.8m
- Russia: US$65.8m
- Indonesia: US$64.6m
- France: US$59.8m
- Poland: US$58.6m
- Philippines: US$46.4m
- Hungary: US$45.1m
- Belgium: US$39.1m
- Türkiye: US$35.7m
- Denmark: US$28.2m
- Morocco: US$27.5m
- Czechia: US$27.4m
- South Korea: US$26.2m
- Jordan: US$24.4m
- Romania: US$17m
- United States: US$15.1m
- Uzbekistan: US$13.1m
- Italy: US$12m
- Japan: US$11.7m
- Uganda: US$11.4m
- United Arab Emirates: US$9.5m
- South Africa: US$9m
- Brazil: US$8.9m
- Dominican Republic: US$8.8m
- Egypt: US$8m
- Slovakia: US$7.8m
- Switzerland: US$6.1m
- China: US$5.4m
- Norway: US$4.7m
- Pakistan: US$4.4m
- Estonia: US$3.3m
- Greece: US$2.9m
- Mexico: US$2.8m
- Zimbabwe: US$2.6m
- Tunisia: US$2.4m
- United Kingdom: US$2.1m
- Lithuania: US$1.8m
- Armenia: US$1.5m
- Luxembourg: US$1.3m
- Singapore: US$985.8k
- Myanmar (Burma): US$954.5k
- Bulgaria: US$790.3k
- Laos: US$762.3k
- Ukraine: US$755.2k
- Afghanistan: US$547.1k
- Croatia: US$524.7k
- Thailand: US$518.4k
- Austria: US$496.8k
- Bangladesh: US$474.5k
- North Macedonia: US$473k
- Cambodia: US$437.6k
- Taiwan: US$407.6k
- Cyprus: US$376.4k
- Malaysia: US$305.6k
- Nepal: US$295.1k
Trade value (US$) no reported trade < US$808.9kUS$808.9k+US$6.8m+US$22.8m+> US$91.2m
Imports: 184
- Norway: US$301.5m
- Egypt: US$203.6m
- Türkiye: US$177.3m
- United Arab Emirates: US$168m
- Poland: US$152.7m
- United States: US$91.2m
- Serbia: US$77.9m
- Romania: US$56.5m
- Switzerland: US$47.2m
- Iran: US$43.1m
- India: US$41.9m
- South Korea: US$34.6m
- Germany: US$33.6m
- Czechia: US$31.4m
- Uzbekistan: US$30.7m
- Italy: US$27.7m
- Azerbaijan: US$25.7m
- Netherlands: US$22.8m
- Saudi Arabia: US$22.6m
- Taiwan: US$21m
- France: US$20.7m
- Mali: US$20.6m
- Russia: US$20.6m
- Kazakhstan: US$20.5m
- Sweden: US$17.5m
- Spain: US$15.6m
- Canada: US$15.1m
- Myanmar (Burma): US$15m
- Morocco: US$14.1m
- Afghanistan: US$13.5m
- Tunisia: US$12.8m
- Hungary: US$11.6m
- Slovakia: US$11.6m
- Burundi: US$11.4m
- Papua New Guinea: US$11.2m
- Denmark: US$10.8m
- Ukraine: US$9.4m
- Somalia: US$8.4m
- Yemen: US$8.3m
- Indonesia: US$8.2m
- Portugal: US$7.8m
- Jordan: US$7.6m
- Thailand: US$7.2m
- Croatia: US$6.9m
- Slovenia: US$6.8m
- Vietnam: US$6.6m
- Central African Republic: US$6.5m
- Malaysia: US$5.7m
- Senegal: US$5.5m
- Greece: US$5.4m
- Japan: US$4.6m
- Austria: US$4.6m
- Andorra: US$4.3m
- Estonia: US$4m
- Dominican Republic: US$4m
- China: US$3.7m
- Tanzania: US$3.7m
- Belgium: US$3.3m
- Iceland: US$3.3m
- Brazil: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Sweden | US$355.7m | 17.3% |
| 2 | Germany | US$336.4m | 16.4% |
| 3 | India | US$309.9m | 15.1% |
| 4 |  Netherlands | US$178.1m | 8.7% |
| 5 |  Serbia | US$75m | 3.6% |
| 6 |  Portugal | US$66.8m | 3.3% |
| 7 |  Russia | US$65.8m | 3.2% |
| 8 | Indonesia | US$64.6m | 3.1% |
| 9 |  France | US$59.8m | 2.9% |
| 10 |  Poland | US$58.6m | 2.9% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Norway | US$301.5m | 14.7% |
| 2 |  Egypt | US$203.6m | 9.9% |
| 3 | Türkiye | US$177.3m | 8.6% |
| 4 |  United Arab Emirates | US$168m | 8.2% |
| 5 | Poland | US$152.7m | 7.4% |
| 6 | United States | US$91.2m | 4.4% |
| 7 | Serbia | US$77.9m | 3.8% |
| 8 |  Romania | US$56.5m | 2.7% |
| 9 |  Switzerland | US$47.2m | 2.3% |
| 10 |  Iran | US$43.1m | 2.1% |
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 171 countries can enter the UK at a preferential rate instead of the standard 16% – 40%; 169 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$355.7m in 2024 (17.3% of world exports).
Which countries can export other manufactured tobacco (chewing, snuff) to the UK duty-free?
169 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.