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 from Barbados
Rates by national line · UK Global Tariff
UK lines →- 8543 40 00 00 Electronic cigarettes and similar personal electric vaporising devices Free
2%
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 3
- 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
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
TürkiyeWorld 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 | 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
| Rank | Country | Value | Share |
|---|---|---|---|
| 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% |
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.
- 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
-
Sanctions · Applies from: 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.