Subheading · Chapter 85 · Heading 8543
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
Rates by national line · UK Global Tariff
UK lines →- 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
- 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 scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 2% |
| 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 | 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
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
| £95.4m | 90% | -4.8% | |
| £4.5m | 4.2% | +547.6% | |
| £3m | 2.8% | — | |
| £901k | 0.9% | -54.7% | |
| £713k | 0.7% | -52.6% | |
| £354k | 0.3% | +4,904.9% | |
| £336k | 0.3% | -68.2% | |
| £201k | 0.2% | +19,741.6% |
Same subheading in other tariffs
World trade in 2024
Trade value (US$) no reported trade < US$233kUS$233k+US$5m+US$23m+> US$276m
Exports: 100
- China: US$2bn
- Malaysia: US$348m
- Germany: US$276m
- Indonesia: US$212m
- Croatia: US$102m
- Vietnam: US$73m
- France: US$57m
- Netherlands: US$24m
- Czechia: US$24m
- United States: US$23m
- Belgium: US$17m
- Slovenia: US$17m
- Poland: US$11m
- United Kingdom: US$11m
- South Korea: US$9m
- Spain: US$9m
- Singapore: US$8m
- Latvia: US$7m
- Bulgaria: US$6m
- Hong Kong SAR China: US$5m
- Switzerland: US$5m
- South Africa: US$5m
- Slovakia: US$5m
- Hungary: US$4m
- Taiwan: US$3m
- Cyprus: US$2m
- Italy: US$2m
- Austria: US$2m
- Canada: US$2m
- Japan: US$1m
- Lithuania: US$1m
- New Zealand: US$1m
- Luxembourg: US$1m
- Denmark: US$796k
- Serbia: US$728k
- Saudi Arabia: US$711k
- Greece: US$637k
- Panama: US$616k
- United Arab Emirates: US$556k
- Egypt: US$552k
- Bosnia & Herzegovina: US$439k
- Dominican Republic: US$432k
- Colombia: US$387k
- Romania: US$337k
- Estonia: US$265k
- Israel: US$233k
- Kuwait: US$230k
- Sweden: US$205k
- Bahrain: US$202k
- Tajikistan: US$195k
- Tunisia: US$159k
- Australia: US$149k
- Kazakhstan: US$148k
- Iraq: US$117k
- Uruguay: US$106k
- Ireland: US$100k
- Norway: US$94k
- Finland: US$93k
- Côte d’Ivoire: US$74k
- Macao SAR China: US$67k
Trade value (US$) no reported trade < US$572kUS$572k+US$8m+US$44m+> US$156m
Imports: 183
- Japan: US$531m
- Germany: US$493m
- United States: US$330m
- France: US$232m
- Italy: US$194m
- South Korea: US$156m
- Russia: US$148m
- United Kingdom: US$144m
- Poland: US$137m
- Croatia: US$112m
- Czechia: US$74m
- Indonesia: US$66m
- Canada: US$64m
- Ukraine: US$61m
- Spain: US$55m
- United Arab Emirates: US$51m
- Netherlands: US$46m
- Romania: US$44m
- New Zealand: US$44m
- Kuwait: US$42m
- Slovakia: US$38m
- Greece: US$32m
- Switzerland: US$29m
- Hungary: US$29m
- Portugal: US$25m
- Austria: US$24m
- Belgium: US$24m
- Saudi Arabia: US$23m
- Serbia: US$20m
- Slovenia: US$20m
- Colombia: US$18m
- Ireland: US$17m
- Israel: US$15m
- Mexico: US$15m
- Malaysia: US$14m
- Cyprus: US$13m
- Kazakhstan: US$13m
- Thailand: US$12m
- South Africa: US$11m
- Vietnam: US$10m
- Egypt: US$9m
- China: US$9m
- Philippines: US$9m
- Latvia: US$8m
- Lithuania: US$8m
- Bulgaria: US$8m
- Pakistan: US$8m
- Denmark: US$7m
- Belarus: US$6m
- Dominican Republic: US$6m
- Bosnia & Herzegovina: US$6m
- Australia: US$5m
- Chile: US$5m
- Georgia: US$5m
- Sweden: US$5m
- Costa Rica: US$4m
- Tunisia: US$4m
- Estonia: US$4m
- Mongolia: US$4m
- Morocco: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$2bn | 64.5% | |
| 2 | US$348m | 9.6% | |
| 3 | US$276m | 7.6% | |
| 4 | US$212m | 5.9% | |
| 5 | US$102m | 2.8% | |
| 6 | US$73m | 2% | |
| 7 | US$57m | 1.6% | |
| 8 | US$24m | 0.7% | |
| 9 | US$24m | 0.7% | |
| 10 | US$23m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | US$531m | 14.7% | |
| 2 | US$493m | 13.7% | |
| 3 | US$330m | 9.1% | |
| 4 | US$232m | 6.4% | |
| 5 | US$194m | 5.4% | |
| 6 | US$156m | 4.3% | |
| 7 | US$148m | 4.1% | |
| 8 | US$144m | 4% | |
| 9 | US$137m | 3.8% | |
| 10 | 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 country | MFN duty | lines from – to | data year |
|---|---|---|---|
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 73% | 45% – 100% | 2022 | |
| 5% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 25% | 2023 | ||
| 10% | 2022 | ||
| 5% | 2022 | ||
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 30% | 25% – 35% | 2023 | |
| 30% | 2023 | ||
| 0% | 2023 | ||
| 22% | 2021 · HS 2002 | ||
| 30% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2022 | ||
| 30% | 2023 | ||
| 0% | 2023 | ||
| 3.7% | 2023 | ||
| 32% | 2023 | ||
| 6% | 2023 | ||
| 30% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 0% | 2023 | ||
| 7.5% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 25% – 35% | 2023 | |
| 0% | 2023 · HS 2002 | ||
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 25% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 5% | 2023 | ||
| 40% | 2023 | ||
| 20% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 20% | 2023 | ||
| 15% | 2023 | ||
| 0% | 2023 | ||
| 1% | 2023 | ||
| 30% | 25% – 35% | 2023 | |
| 5% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 0% | 2023 | ||
| 8% | 2023 | ||
| 0% | 2023 | ||
| 5% | 2023 | ||
| 5% | 2023 | ||
| 0% | 2023 | ||
| 30% | 25% – 35% | 2023 | |
| 10% | 2023 | ||
| 15% | 10% – 20% | 2023 | |
| 3.7% | 2023 | ||
| 30% | 25% – 35% | 2023 | |
| 2% | 2023 | ||
| 2.6% | 2023 | ||
| 40% | 2023 | ||
| 0% | 2023 | ||
| 10% | 2023 | ||
| 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
| HS | Code | |
|---|---|---|
| 2017 | 8543.70 | changed |
| 2012 | 8543.70 | changed |
| 2007 | 8543.70 | changed |
| 2002 | 8543.40, 8543.89 | changed |
| 1996 | 8543.40, 8543.89 | changed |
| 1992 | 8543.80 | changed |
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
The tariff classification of vaporizer kits and components from China
- N360635 U.S. CBP
The tariff classification of an electronic vaporizer device from Malaysia
- N359356 U.S. CBP
The tariff classification of an electric vaporizer kit and components from China
- N359384 U.S. CBP
The tariff classification of vaporizer kits and parts from China
- N355703 U.S. CBP
The tariff classification of a vaporizer kit and components from China
- N350730 U.S. CBP
The tariff classification of cannabis vaporizers from China
- 600013065 HMRC
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
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
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
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.
-
UK Trade Tariff: measure changes on 367 commodity codes
Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk
-
Update to Excise Measures on Tobacco – 10 September 2026
Trade Tariff news 8382 · Source: trade-tariff.service.gov.uk
-
CELEX 32026R0506 · Source: eur-lex.europa.eu
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.
Typical products
- cartomizers, empty
- cigarettes, electronic, non-disposable
- e-cigarettes, non-disposable
- electronic cigarettes, non-disposable
- non-disposable e-cigarettes
- non-disposable vapes
- vapes, non-disposable
Everyday names, not part of the legal text.