Subheading · Chapter 85 · Heading 8543

8543.40

8543.40: Electronic cigarettes and similar personal electric vaporizing devices

Electronic cigarettes and vaporisers

8543.40 is the HS subheading for electronic cigarettes and vaporisers, under heading 8543 in chapter 85.

What you pay

Importing into UK

Customs duty 2% standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 5
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 8543 40 00 00 Electronic cigarettes and similar personal electric vaporising devices 2%

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 4

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 376
    Documents
    • 9008
  • Duty suspensionNon preferential duty under end-use Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2020/1430
    Documents
    • N990 EUS - Authorisation for the use of end use procedure (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
    Applies to goods from
    all countries
    Legal act
    2020 No. 1431
    Documents
    • C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
  • Duty suspensionAirworthiness tariff suspension Free
    Applies to goods from
    all countries
    Legal act
    S.I. 2018/1249
    Documents
    • C119 Authorised Release Certificate — EASA Form 1 (Appendix I to Annex I to Regulation (EU) No 748/2012), or equivalent certificate

Import requirements 5

  • Prohibition or restrictionImport prohibition
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Belarus, Russia, Ukraine
    Legal act
    2022 No. 748, S.I. 2022/395
    Documents
    • 9024
    • 9032
    • 9025
    • 9009
    • 9010
    • 9017
  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Syria
    Legal act
    S.I. 2019/792
  • Import controlImport control on restricted goods and technologies
    Applies to goods from
    Iran, Libya, North Korea, Russia
    Legal act
    S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
    Documents
    • Y966 Goods other than those described in the MG footnotes linked to the measure (Missile Technology Control Regime list - Annex III of Reg. (EU) 267/2012)
    • Y920 Goods other than those described in the footnotes linked to the measure
  • Import controlImport control on luxury goods
    Applies to goods from
    North Korea
    Legal act
    S.I. 2019/411
    Documents
    • Y945 Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
    • Y946 Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)
    • Y948 Goods other than those described in Annex VIII (Luxury goods) of Reg. (EU) 2017/1509

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—2%
DCTS Comprehensive
Afghanistan, Angola, Bangladesh, Benin and 38 more

Afghanistan, 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")
Austria, Belgium, Bulgaria, Croatia and 23 more

Austria, Belgium, Bulgaria, Croatia, Cyprus, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden

Free
DCTS Enhanced
Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 more

Algeria, 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 more

Antigua & 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 more

Anguilla, 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 Free
UK–Andorra agreement Andorra Free
UK–Albania agreement Albania Free
UK–Australia agreement Australia Free
UK–Canada agreement Canada Free
UK–Switzerland agreement Switzerland 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–Faroe Islands agreement Faroe Islands Free
UK–Georgia agreement Georgia Free
UK–Ghana agreement Ghana Free
DCTS Standard Indonesia 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–Liechtenstein agreement Liechtenstein 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
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–Vietnam agreement Vietnam Free
UK–Samoa agreement Samoa Free
UK–Kosovo agreement Kosovo Free
UK–South Africa agreement South Africa Free

UK: imports by month

last 12 months£105.9m+0.2% · previous 12 months
Average import price£28.34 per kg
Jan 2024: £7.9mFeb 2024: £8.5mMar 2024: £7mApr 2024: £9.8mMay 2024: £10.9mJun 2024: £9.3mJul 2024: £8.4mAug 2024: £9mSept 2024: £6.1mOct 2024: £9.2mNov 2024: £9.9mDec 2024: £8.7mJan 2025: £10.8mFeb 2025: £5.4mMar 2025: £7.5mApr 2025: £7.7mMay 2025: £7.8mJun 2025: £10.1mJul 2025: £12.4mAug 2025: £10.1mSept 2025: £8.5mOct 2025: £8.9mNov 2025: £10.8mDec 2025: £7.9mJan 2026: £9.2mFeb 2026: £6.9mMar 2026: £7.9mApr 2026: £6.2mMay 2026: £7.5mJun 2026: £7.3mJul 2026: £11.4mAug 2026: £13.5m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China £95.4m 90% -4.8%
Hong Kong SAR China £4.5m 4.2% +547.6%
Vietnam £3m 2.8% —
Malaysia £901k 0.9% -54.7%
South Korea £713k 0.7% -52.6%
Ireland £354k 0.3% +4,904.9%
United States £336k 0.3% -68.2%
Indonesia £201k 0.2% +19,741.6%

Same subheading in other tariffs

World trade in 2024

8543.40 · US$4bn

Trade value (US$) no reported trade < US$233kUS$233k+US$5m+US$23m+> US$276m

Exports: 100
  1. China: US$2bn
  2. Malaysia: US$348m
  3. Germany: US$276m
  4. Indonesia: US$212m
  5. Croatia: US$102m
  6. Vietnam: US$73m
  7. France: US$57m
  8. Netherlands: US$24m
  9. Czechia: US$24m
  10. United States: US$23m
  11. Belgium: US$17m
  12. Slovenia: US$17m
  13. Poland: US$11m
  14. United Kingdom: US$11m
  15. South Korea: US$9m
  16. Spain: US$9m
  17. Singapore: US$8m
  18. Latvia: US$7m
  19. Bulgaria: US$6m
  20. Hong Kong SAR China: US$5m
  21. Switzerland: US$5m
  22. South Africa: US$5m
  23. Slovakia: US$5m
  24. Hungary: US$4m
  25. Taiwan: US$3m
  26. Cyprus: US$2m
  27. Italy: US$2m
  28. Austria: US$2m
  29. Canada: US$2m
  30. Japan: US$1m
  31. Lithuania: US$1m
  32. New Zealand: US$1m
  33. Luxembourg: US$1m
  34. Denmark: US$796k
  35. Serbia: US$728k
  36. Saudi Arabia: US$711k
  37. Greece: US$637k
  38. Panama: US$616k
  39. United Arab Emirates: US$556k
  40. Egypt: US$552k
  41. Bosnia & Herzegovina: US$439k
  42. Dominican Republic: US$432k
  43. Colombia: US$387k
  44. Romania: US$337k
  45. Estonia: US$265k
  46. Israel: US$233k
  47. Kuwait: US$230k
  48. Sweden: US$205k
  49. Bahrain: US$202k
  50. Tajikistan: US$195k
  51. Tunisia: US$159k
  52. Australia: US$149k
  53. Kazakhstan: US$148k
  54. Iraq: US$117k
  55. Uruguay: US$106k
  56. Ireland: US$100k
  57. Norway: US$94k
  58. Finland: US$93k
  59. Côte d’Ivoire: US$74k
  60. Macao SAR China: US$67k

Top exporters

RankCountryValueShare
1 China US$2bn 64.5%
2 Malaysia US$348m 9.6%
3 Germany US$276m 7.6%
4 Indonesia US$212m 5.9%
5 Croatia US$102m 2.8%
6 Vietnam US$73m 2%
7 France US$57m 1.6%
8 Netherlands US$24m 0.7%
9 Czechia US$24m 0.7%
10 United States US$23m 0.6%

Top importers

RankCountryValueShare
1 Japan US$531m 14.7%
2 Germany US$493m 13.7%
3 United States US$330m 9.1%
4 France US$232m 6.4%
5 Italy US$194m 5.4%
6 South Korea US$156m 4.3%
7 Russia US$148m 4.1%
8 United Kingdom US$144m 4%
9 Poland US$137m 3.8%
10 Croatia US$112m 3.1%

Import duty on this product around the world 91

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.

  • 5%median duty
  • 31number of duty-free countries (MFN)
  • 73%highest: Bahamas, Morocco, Vanuatu

91

Importing countryMFN dutylines from – todata year
Albania 0% 2023
Algeria 5% 2023
Armenia 0% 2023
Australia 0% 2023
Bahamas 73% 45% – 100% 2022
Belize 5% 2023
Benin 15% 10% – 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bosnia & Herzegovina 5% 2022
Botswana 0% 2023
Burkina Faso 15% 10% – 20% 2023
Burundi 30% 25% – 35% 2023
Cameroon 30% 2023
Canada 0% 2023
Cayman Islands 22% 2021 · HS 2002
Central African Republic 30% 2023
Chad 30% 2023
China 0% 2023
Congo - Brazzaville 30% 2023
Costa Rica 0% 2023
Dominican Republic 0% 2023
El Salvador 0% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
European Union (27 countries) 3.7% 2023
Fiji 32% 2023
French Polynesia 6% 2023
Gabon 30% 2023
Gambia 15% 10% – 20% 2023
Ghana 15% 10% – 20% 2023
Guatemala 0% 2023
Guinea 15% 10% – 20% 2023
Guinea-Bissau 15% 10% – 20% 2023
Honduras 0% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 7.5% 2023
Indonesia 5% 2023
Jamaica 5% 2023
Japan 0% 2023
Jordan 5% 2023
Kazakhstan 0% 2023
Kenya 30% 25% – 35% 2023
Kiribati 0% 2023 · HS 2002
Lesotho 0% 2023
Liberia 15% 10% – 20% 2023
Macao SAR China 0% 2023
Madagascar 5% 2023
Malaysia 0% 2023
Maldives 25% 2023
Mali 15% 10% – 20% 2023
Mauritius 0% 2023
Mongolia 5% 2023
Morocco 40% 2023
Mozambique 20% 2023
Namibia 0% 2023
Nepal 5% 2023
New Zealand 5% 2023
Nicaragua 0% 2023
Niger 15% 10% – 20% 2023
Nigeria 15% 10% – 20% 2023
North Macedonia 0% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Panama 15% 2023
Papua New Guinea 0% 2023
Philippines 1% 2023
Rwanda 30% 25% – 35% 2023
Saudi Arabia 5% 2023
Senegal 15% 10% – 20% 2023
Seychelles 0% 2023
Sierra Leone 15% 10% – 20% 2023
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 0% 2023
St Kitts & Nevis 5% 2023
St Vincent & the Grenadines 5% 2023
Switzerland 0% 2023
Tanzania 30% 25% – 35% 2023
Thailand 10% 2023
Togo 15% 10% – 20% 2023
Türkiye 3.7% 2023
Uganda 30% 25% – 35% 2023
United Kingdom 2% 2023
United States 2.6% 2023
Vanuatu 40% 2023
Vietnam 0% 2023
Zambia 10% 2023
Zimbabwe 0.4% 2023

Tariff data years 2021–2023; rates may have changed since. · 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
77878 Other electrical machines & apparatus, having individual functions, n.e.s.
End use (BEC Rev. 5)
Capital goods · BEC 312
CPC 2.1 product
46939 Other electrical equipment n.e.c. (including electro-magnets; electro-magnetic couplings; clutches and brakes; electro-magnetic lifting heads; electrical particle accelerators; electrical signal generators and apparatus for electro-plating, electrolysis or electrophoresis)
ISIC Rev. 4 activity
2790 Manufacture of other electrical equipment

Earlier HS editions

HSCode
20178543.70changed
20128543.70changed
20078543.70changed
20028543.40, 8543.89changed
19968543.40, 8543.89changed
19928543.80changed

Correspondence tables of the United Nations Statistics Division (UNSD)

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.

  • N363585 U.S. CBP 5 August 2026 · 8543.40.00.40

    The tariff classification of vaporizer kits and components from China

  • N360635 U.S. CBP 22 April 2026 · 8543.40.00.40

    The tariff classification of an electronic vaporizer device from Malaysia

  • N359356 U.S. CBP 17 March 2026 · 8543.40.00.40

    The tariff classification of an electric vaporizer kit and components from China

  • N359384 U.S. CBP 17 March 2026 · 8543.40.00.40

    The tariff classification of vaporizer kits and parts from China

  • N355703 U.S. CBP 24 November 2025 · 8543.40.00.40

    The tariff classification of a vaporizer kit and components from China

  • N350730 U.S. CBP 22 July 2025 · 8543.40.00.00

    The tariff classification of cannabis vaporizers from China

  • 600013065 HMRC 3 June 2025 – 2 June 2028 · 8543 40 00 00

    A Tobacco Extract 18mg Starter Kit that is the battery and device element that works with a prefilled pod that contains nicotine-containing e-liquid. When used with a replacement pod, this product is activated by the user placing the mouthpiece into their mouth and drawing on the same that…

  • 600013066 HMRC 3 June 2025 – 2 June 2028 · 8543 40 00 00

    This product is the battery and device element that works with a prefilled pod that contains nicotine containing E-Liquid. One device and four pods are contained in this package. The device element consists of: Polycarbonate moulded plastic body, electrical wires, digital display, USB fast…

  • 600011529 HMRC 18 October 2024 – 17 October 2027 · 8543 40 00 00

    Aromatherapy diffuser device for botanical. This device has a heating chamber for botanicals for example lavender. Not for tobacco or nicotine/liquid. Device is made from Aluminium food grade Plastic Steel Rubber Contains battery 18650 lithium ion Each component is manufactured separately. The…

  • 600008749 HMRC 25 October 2023 – 24 October 2026 · 8543 40 00 00

    A vaping kit. The kit includes one pod with e-liquid and a main device. The pod contains the mouthpiece, a mesh atomiser and e-liquid containing nicotine. The pod is not designed for refilling and is disposed of once the e-liquid has been exhausted. The device element is made from moulded…

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.

  1. GB Tariff change

    UK Trade Tariff: measure changes on 367 commodity codes

    Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk

  2. GB Other

    Update to Excise Measures on Tobacco – 10 September 2026

    Trade Tariff news 8382 · Source: trade-tariff.service.gov.uk

  3. EU Sanctions · Applies from:

    Council Regulation (EU) 2026/506 of 23 April 2026 amending Regulation (EU) No 833/2014 concerning restrictive measures in view of Russia’s actions destabilising the situation in Ukraine

    CELEX 32026R0506 · Source: eur-lex.europa.eu

Rule changes →

Code history

Since 2022; before, these goods were classified under 8543.70.

The UK Global Tariff has one tariff line for subheading 8543.40; the duty is 2%.

Subheading 8543.40 is a single line in the EU Combined Nomenclature, where the duty is 3.7%.

174 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 2%.

In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.

Imports of electronic cigarettes and vaporisers into the UK came to £105.9m between September 2025 and August 2026 (up 0% on the year before); China supplied 90%, followed by Hong Kong SAR China.

In 2024, countries exported electronic cigarettes and vaporisers worth US$4bn (−22.6% year on year).

The largest exporter was China (US$2bn), followed by Malaysia.

Products classified here

Questions and answers

What is the HS code for electronic cigarettes and similar personal electric vaporizing devices?

Electronic cigarettes and similar personal electric vaporizing devices fall under HS subheading 8543.40, part of heading 8543, in section XVI of the Harmonized System.

What is the import duty on electronic cigarettes and similar personal… in the UK?

Under the UK Global Tariff, imports under 8543.40 from countries without a preferential agreement are charged at 2%. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on electronic cigarettes and similar personal… in the EU?

Under the EU Combined Nomenclature, imports under 8543.40 from countries without a preferential agreement are charged at 3.7%. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most electronic cigarettes and similar personal…?

China, with US$2bn in 2024 (64.5% of world exports).

Which countries can export electronic cigarettes and vaporisers to the UK duty-free?

174 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 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on electronic cigarettes and vaporisers?

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 electronic cigarettes and vaporisers from?

In the 12 months to August 2026, the largest suppliers were China (90%), Hong Kong SAR China (4%) and Vietnam (3%), out of total imports of £105.9m.

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Typical products

Everyday names, not part of the legal text.