Subheading · Chapter 24 · Heading 2404
2404.11: Containing tobacco or reconstituted tobacco
Heated tobacco products
2404.11 is the HS subheading for heated tobacco products, under heading 2404 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2404 11 00 00 Containing tobacco or reconstituted tobacco 16%
- 2404 11 00 10 Containing reconstituted tobacco 16%
- 2404 11 00 90 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
- 2023 No. 1203
- Documents
- 9062
- Excise dutyExcises
- Applies to goods from
- all countries
- Tariff lines
- on 1 of 2 lines
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% |
| 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 | 8.05% |
| DCTS Standard | Indonesia | 11.6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Greece | £24.2m | 96.5% | +109.1% |
 Poland | £764k | 3% | +9.2% |
 Indonesia | £62k | 0.2% | -12.2% |
 China | £38k | 0.2% | +1,691.1% |
 Italy | £6k | 0% | -97.9% |
 Sweden | £5k | 0% | — |
 Germany | £1k | 0% | — |
 Switzerland | £942 | 0% | -50.8% |
Same subheading in other tariffs
EU
Türkiye
USAWorld trade in 2024
Trade value (US$) no reported trade < US$153.2kUS$153.2k+US$15.1m+US$100.8m+> US$1.3bn
Exports: 65
- Italy: US$1.8bn
- Romania: US$1.3bn
- Greece: US$921.3m
- South Korea: US$702m
- Netherlands: US$231.1m
- Poland: US$100.8m
- Indonesia: US$83.5m
- Belgium: US$39.8m
- Croatia: US$34.1m
- Armenia: US$28.3m
- Germany: US$25.5m
- Switzerland: US$22.2m
- France: US$16.9m
- China: US$15.1m
- Uzbekistan: US$14.8m
- United States: US$10.1m
- Japan: US$8.1m
- Taiwan: US$7.4m
- Latvia: US$4.5m
- Singapore: US$4.2m
- Spain: US$4m
- Sweden: US$3.7m
- Russia: US$3.5m
- Malaysia: US$1.7m
- United Arab Emirates: US$391.2k
- Serbia: US$233.3k
- Cambodia: US$183.8k
- United Kingdom: US$153.2k
- India: US$119.9k
- New Zealand: US$108.4k
- Denmark: US$100.1k
- Ukraine: US$100k
- Czechia: US$85.2k
- Kyrgyzstan: US$85k
- Iceland: US$48.8k
- Canada: US$33.6k
- Bahrain: US$25k
- Vietnam: US$20.8k
- Hong Kong SAR China: US$18.8k
- Lithuania: US$10.4k
- South Africa: US$8.1k
- Cyprus: US$7.5k
- Kazakhstan: US$6.5k
- Ireland: US$3.4k
- Niger: US$2.1k
- Türkiye: US$1.9k
- Bulgaria: US$1.3k
- Norway: US$900
- Portugal: US$600
- Costa Rica: US$400
- Brazil: US$300
- Philippines: US$300
- North Macedonia: US$200
- Dominican Republic: US$100
- Guatemala: US$100
- Qatar: US$100
- Aruba: US$0
- Albania: US$0
- Austria: US$0
- Colombia: US$0
Trade value (US$) no reported trade < US$589.5kUS$589.5k+US$9.3m+US$49m+> US$244m
Imports: 157
- Japan: US$2.9bn
- Poland: US$293m
- Czechia: US$272.8m
- Ukraine: US$247.7m
- Hungary: US$244m
- Germany: US$219.7m
- Portugal: US$150.6m
- Bulgaria: US$93m
- Croatia: US$75.6m
- Slovakia: US$64.9m
- Slovenia: US$63.7m
- Italy: US$60.1m
- Spain: US$54.6m
- Serbia: US$54.3m
- Netherlands: US$49m
- Lithuania: US$48.4m
- Austria: US$44m
- Egypt: US$41.3m
- Cyprus: US$40.2m
- Kazakhstan: US$33.3m
- United Arab Emirates: US$28.7m
- United Kingdom: US$24.9m
- Belgium: US$22.3m
- Iraq: US$21.9m
- Bosnia & Herzegovina: US$21.4m
- Switzerland: US$16.7m
- Latvia: US$16.1m
- Malaysia: US$15.8m
- Türkiye: US$15.7m
- Jordan: US$14.3m
- Greece: US$13.3m
- Armenia: US$13.2m
- Georgia: US$11.2m
- Russia: US$10.9m
- Philippines: US$10.7m
- Saudi Arabia: US$10.2m
- Estonia: US$9.3m
- Uzbekistan: US$9.3m
- North Macedonia: US$9m
- South Korea: US$8.7m
- Montenegro: US$7.9m
- Taiwan: US$7.5m
- Moldova: US$7.1m
- Kuwait: US$6m
- Albania: US$5.6m
- Colombia: US$4.6m
- Israel: US$4.5m
- Tunisia: US$4.5m
- Andorra: US$4.3m
- Honduras: US$4m
- Finland: US$3.9m
- Bhutan: US$3.9m
- South Africa: US$3.7m
- Vietnam: US$3.3m
- Sweden: US$3.2m
- Kyrgyzstan: US$2.9m
- Lebanon: US$2.8m
- Luxembourg: US$2.7m
- Morocco: US$2.7m
- Azerbaijan: US$2.5m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Italy | US$1.8bn | 33.8% |
| 2 |  Romania | US$1.3bn | 24.2% |
| 3 | Greece | US$921.3m | 16.9% |
| 4 |  South Korea | US$702m | 12.9% |
| 5 |  Netherlands | US$231.1m | 4.2% |
| 6 | Poland | US$100.8m | 1.9% |
| 7 | Indonesia | US$83.5m | 1.5% |
| 8 |  Belgium | US$39.8m | 0.7% |
| 9 |  Croatia | US$34.1m | 0.6% |
| 10 |  Armenia | US$28.3m | 0.5% |
Binding rulings for similar goods 15
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.
- 600014440 HMRC
Product is a box of tobacco sticks in the yellow flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014444 HMRC
Product is a box of tobacco sticks in the purple flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014445 HMRC
Product is a box of tobacco sticks in the original flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014449 HMRC
Product is a box of tobacco sticks in the garnet red flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them…
- 600014834 HMRC
Product is a box of tobacco sticks in the green flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600012740 HMRC
Product is a box of tobacco sticks in the green flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
15 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
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
Code history
Since 2022; before, these goods were classified under 2403.91, 2403.99.
The UK Global Tariff divides subheading 2404.11 into 2 tariff lines; the duty is 16%.
Subheading 2404.11 is a single line in the EU Combined Nomenclature, where the duty is 16.6%.
168 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 16%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of heated tobacco products into the UK came to £25.1m between September 2025 and August 2026 (up 98% on the year before); Greece supplied 97%, followed by Poland.
In 2024, countries exported heated tobacco products worth US$5.4bn (+3.3% year on year).
The largest exporter was Italy (US$1.8bn), followed by Romania.
Questions and answers
What is the HS code for containing tobacco or reconstituted tobacco?
Containing tobacco or reconstituted tobacco fall under HS subheading 2404.11, part of heading 2404, in section IV of the Harmonized System.
What is the import duty on containing tobacco or reconstituted tobacco in the UK?
Under the UK Global Tariff, imports under 2404.11 from countries without a preferential agreement are charged at 16%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on containing tobacco or reconstituted tobacco in the EU?
Under the EU Combined Nomenclature, imports under 2404.11 from countries without a preferential agreement are charged at 16.6%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most containing tobacco or reconstituted tobacco?
Italy, with US$1.8bn in 2024 (33.8% of world exports).
Which countries can export heated tobacco products 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% applies. Pick a country above to see its rate.
Is there anti-dumping duty on heated tobacco products?
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 heated tobacco products from?
In the 12 months to August 2026, the largest suppliers were Greece (97%), Poland (3%) and Indonesia (0%), out of total imports of £25.1m.