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%+5
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 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–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–XC agreement | XC | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–XL agreement | XL | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 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
EU 3.7% Third-country duty 1 tariff line 
Türkiye 50% Statutory rate (Law 474) 1 tariff line USA 2.6% General (MFN) 1 tariff line 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$233.3kUS$233.3k+US$4.6m+US$23.1m+> US$275.5m
Exports: 100
- China: US$2.3bn
- Malaysia: US$347.6m
- Germany: US$275.5m
- Indonesia: US$212.3m
- Croatia: US$102.1m
- Vietnam: US$72.8m
- France: US$56.8m
- Netherlands: US$23.9m
- Czechia: US$23.9m
- United States: US$23.1m
- Belgium: US$17.1m
- Slovenia: US$16.9m
- Poland: US$11.1m
- United Kingdom: US$10.6m
- South Korea: US$8.9m
- Spain: US$8.8m
- Singapore: US$7.9m
- Latvia: US$7.4m
- Bulgaria: US$5.9m
- Hong Kong SAR China: US$5.3m
- Switzerland: US$5m
- South Africa: US$4.9m
- Slovakia: US$4.6m
- Hungary: US$4.4m
- Taiwan: US$3.2m
- Cyprus: US$1.9m
- Italy: US$1.7m
- Austria: US$1.7m
- Canada: US$1.6m
- Japan: US$1.5m
- Lithuania: US$1.4m
- New Zealand: US$1.2m
- Luxembourg: US$1.1m
- Denmark: US$796.4k
- Serbia: US$727.6k
- Saudi Arabia: US$710.7k
- Greece: US$637k
- Panama: US$615.9k
- United Arab Emirates: US$555.8k
- Egypt: US$552.2k
- Bosnia & Herzegovina: US$439.4k
- Dominican Republic: US$432.4k
- Colombia: US$386.7k
- Romania: US$336.7k
- Estonia: US$264.8k
- Israel: US$233.3k
- Kuwait: US$230.4k
- Sweden: US$204.7k
- Bahrain: US$202.4k
- Tajikistan: US$194.8k
- Tunisia: US$158.8k
- Australia: US$148.6k
- Kazakhstan: US$148k
- Iraq: US$116.6k
- Uruguay: US$106.2k
- Ireland: US$99.6k
- Norway: US$94.2k
- Finland: US$92.6k
- Côte d’Ivoire: US$73.5k
- Macao SAR China: US$67.1k
Trade value (US$) no reported trade < US$572kUS$572k+US$7.8m+US$43.8m+> US$156.1m
Imports: 183
- Japan: US$530.9m
- Germany: US$492.9m
- United States: US$329.7m
- France: US$231.6m
- Italy: US$193.9m
- South Korea: US$156.1m
- Russia: US$148m
- United Kingdom: US$143.9m
- Poland: US$136.9m
- Croatia: US$111.9m
- Czechia: US$74.4m
- Indonesia: US$66.1m
- Canada: US$63.8m
- Ukraine: US$61.4m
- Spain: US$54.7m
- United Arab Emirates: US$51.2m
- Netherlands: US$46m
- Romania: US$44.2m
- New Zealand: US$43.8m
- Kuwait: US$42.5m
- Slovakia: US$37.9m
- Greece: US$32.2m
- Switzerland: US$29m
- Hungary: US$28.8m
- Portugal: US$24.6m
- Austria: US$24.4m
- Belgium: US$24.3m
- Saudi Arabia: US$23.1m
- Serbia: US$20.1m
- Slovenia: US$20m
- Colombia: US$18.1m
- Ireland: US$16.5m
- Israel: US$15.4m
- Mexico: US$14.9m
- Malaysia: US$14.1m
- Cyprus: US$13.4m
- Kazakhstan: US$12.8m
- Thailand: US$11.7m
- South Africa: US$10.6m
- Vietnam: US$10.2m
- Egypt: US$9.2m
- China: US$9.1m
- Philippines: US$9.1m
- Latvia: US$8.2m
- Lithuania: US$8.1m
- Bulgaria: US$7.8m
- Pakistan: US$7.6m
- Denmark: US$6.7m
- Belarus: US$5.8m
- Dominican Republic: US$5.8m
- Bosnia & Herzegovina: US$5.7m
- Australia: US$5.4m
- Chile: US$4.8m
- Georgia: US$4.7m
- Sweden: US$4.6m
- Costa Rica: US$4.3m
- Tunisia: US$4m
- Estonia: US$3.7m
- Mongolia: US$3.6m
- Morocco: US$3.3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$2.3bn | 64.5% |
| 2 | Malaysia | US$347.6m | 9.6% |
| 3 |  Germany | US$275.5m | 7.6% |
| 4 | Indonesia | US$212.3m | 5.9% |
| 5 |  Croatia | US$102.1m | 2.8% |
| 6 | Vietnam | US$72.8m | 2% |
| 7 |  France | US$56.8m | 1.6% |
| 8 |  Netherlands | US$23.9m | 0.7% |
| 9 |  Czechia | US$23.9m | 0.7% |
| 10 | United States | US$23.1m | 0.6% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Japan | US$530.9m | 14.7% |
| 2 | Germany | US$492.9m | 13.7% |
| 3 | United States | US$329.7m | 9.1% |
| 4 | France | US$231.6m | 6.4% |
| 5 |  Italy | US$193.9m | 5.4% |
| 6 | South Korea | US$156.1m | 4.3% |
| 7 |  Russia | US$148m | 4.1% |
| 8 | United Kingdom | US$143.9m | 4% |
| 9 |  Poland | US$136.9m | 3.8% |
| 10 | Croatia | US$111.9m | 3.1% |
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%.
175 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$3.6bn (−22.6% year on year).
The largest exporter was China (US$2.3bn), 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$2.3bn in 2024 (64.5% of world exports).
Which countries can export electronic cigarettes and vaporisers to the UK duty-free?
175 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.