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 from Barbados
Rates by national line · UK Global Tariff
UK lines →- 2403 99 00 00 Other
- 2403 99 10 00 Chewing tobacco and snuff Free
40% - 2403 99 90 00 Other Free
16%
Additional duties and import rulesBarbados
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Excise dutyExcises
- Applies to goods from
- all countries
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
EUWorld 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% |
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
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$2bn 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.