Subheading · Chapter 96 · Heading 9614

9614.00

9614.00: Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof

Subheading 9614.00 belongs to heading 9614 (smoking pipes) in chapter 96.

What you pay

Importing into UK

Customs duty Free – 2% standard rate · across 2 national lines depends on the country of origin
Additional duties and charges 1 additional measure Import requirements: 2
VAT 20.00 % import VAT
Duty calculatorCalculate duty and taxes →

Rates by national line · UK Global Tariff

UK lines →
  1. 9614 00 10 00 Roughly shaped blocks of wood or root, for the manufacture of pipes Free
  2. 9614 00 90 00 Other 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 1

  • Additional dutyAdditional duties 35%
    Applies to goods from
    Belarus, Russia
    Legal act
    2022 No. 598
    Documents
    • 9014

Import requirements 2

  • Import controlRestriction on entry into free circulation
    Applies to goods from
    Ukraine
    Legal act
    S.I. 2022/395
    Documents
    • 9009
    • 9010
    • 9017
  • Import controlImport control - CITES
    Applies to goods from
    all countries
    Legal act
    2021 No. 54
    Documents
    • C400 Presentation of the required "CITES" certificate
    • Y900 Declared goods do not belong to the Washington Convention (CITES)

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—Free – 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£4.4m+8.9% · previous 12 months
Average import price£5.76 per kg
Jan 2024: £201kFeb 2024: £349kMar 2024: £372kApr 2024: £307kMay 2024: £140kJun 2024: £402kJul 2024: £338kAug 2024: £312kSept 2024: £266kOct 2024: £474kNov 2024: £273kDec 2024: £427kJan 2025: £270kFeb 2025: £493kMar 2025: £354kApr 2025: £145kMay 2025: £386kJun 2025: £308kJul 2025: £372kAug 2025: £311kSept 2025: £275kOct 2025: £506kNov 2025: £348kDec 2025: £245kJan 2026: £404kFeb 2026: £262kMar 2026: £418kApr 2026: £451kMay 2026: £296kJun 2026: £428kJul 2026: £399kAug 2026: £413k 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 £2.1m 46.6% -4.8%
Germany £922k 20.8% +140.8%
Italy £287k 6.5% -6.6%
India £251k 5.6% -13%
Ireland £206k 4.6% +13.7%
Türkiye £132k 3% -27.4%
Poland £126k 2.8% +68%
Czechia £68k 1.5% -3%

Same subheading in other tariffs

World trade in 2024

9614.00 · US$256m

Trade value (US$) no reported trade < US$58kUS$58k+US$611k+US$3m+> US$11m

Exports: 114
  1. China: US$122m
  2. Germany: US$24m
  3. Italy: US$11m
  4. United States: US$11m
  5. Jordan: US$10m
  6. Egypt: US$10m
  7. India: US$9m
  8. Türkiye: US$9m
  9. Poland: US$6m
  10. Lithuania: US$5m
  11. Malaysia: US$3m
  12. Netherlands: US$3m
  13. France: US$3m
  14. Ireland: US$3m
  15. United Kingdom: US$3m
  16. Russia: US$3m
  17. Japan: US$2m
  18. Spain: US$2m
  19. Czechia: US$2m
  20. Hungary: US$1m
  21. United Arab Emirates: US$1m
  22. Austria: US$1m
  23. Denmark: US$927k
  24. Estonia: US$909k
  25. Hong Kong SAR China: US$859k
  26. Morocco: US$626k
  27. Greece: US$611k
  28. Singapore: US$568k
  29. Albania: US$543k
  30. North Macedonia: US$533k
  31. Ukraine: US$483k
  32. Belgium: US$482k
  33. Canada: US$476k
  34. Latvia: US$465k
  35. Switzerland: US$297k
  36. Lebanon: US$294k
  37. Bulgaria: US$268k
  38. Saudi Arabia: US$249k
  39. Indonesia: US$220k
  40. Nepal: US$188k
  41. South Africa: US$186k
  42. Taiwan: US$162k
  43. Brazil: US$135k
  44. Slovenia: US$89k
  45. Luxembourg: US$85k
  46. Kuwait: US$81k
  47. Syria: US$78k
  48. Sweden: US$74k
  49. Bosnia & Herzegovina: US$64k
  50. Cyprus: US$63k
  51. Serbia: US$60k
  52. Finland: US$58k
  53. Peru: US$58k
  54. Philippines: US$51k
  55. Romania: US$51k
  56. Portugal: US$50k
  57. Croatia: US$45k
  58. Tunisia: US$43k
  59. Chile: US$42k
  60. South Korea: US$42k

Top exporters

RankCountryValueShare
1 China US$122m 47.6%
2 Germany US$24m 9.5%
3 Italy US$11m 4.2%
4 United States US$11m 4.2%
5 Jordan US$10m 4%
6 Egypt US$10m 3.8%
7 India US$9m 3.6%
8 Türkiye US$9m 3.4%
9 Poland US$6m 2.3%
10 Lithuania US$5m 1.9%

Top importers

RankCountryValueShare
1 United States US$28m 10.9%
2 Saudi Arabia US$27m 10.4%
3 Germany US$20m 7.8%
4 United Arab Emirates US$13m 5.1%
5 Canada US$10m 4.1%
6 France US$10m 3.9%
7 Iraq US$10m 3.9%
8 Lebanon US$9m 3.4%
9 Spain US$8m 3%
10 China US$6m 2.5%

Import duty on this product around the world 163

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.

  • 15%median duty
  • 15number of duty-free countries (MFN)
  • 200%highest: Maldives, Iran, Bahamas

163

Importing countryMFN dutylines from – todata year
Afghanistan 16% 2018 · HS 2012
Albania 15% 2023
Algeria 30% 2023
Angola 20% 2023 · HS 2017
Anguilla 15% 2021 · HS 2017
Antigua & Barbuda 20% 2021 · HS 2007
Argentina 18% 2023 · HS 2017
Armenia 13% 2023
Aruba 9% 6% – 12% 2021 · HS 2012
Australia 0% 2023
Azerbaijan 15% 2023 · HS 2017
Bahamas 45% 2022
Bahrain 5% 2023
Bangladesh 25% 2023 · HS 2017
Barbados 20% 2022 · HS 2017
Belarus 13% 2021 · HS 2017
Belize 20% 2023
Benin 20% 2023
Bermuda 25% 2023
Bhutan 10% 2022
Bolivia 20% 2023 · HS 2017
Bosnia & Herzegovina 13% 10% – 15% 2022
Botswana 0% 2023
Brazil 18% 2023 · HS 2017
Brunei 0% 2023 · HS 2017
Burkina Faso 20% 2023
Burundi 25% 2023
Cambodia 15% 2023 · HS 2017
Cameroon 30% 2023
Canada 4.5% 0% – 7% 2023
Cape Verde 30% 2023 · HS 2017
Central African Republic 30% 2023
Chad 30% 2023
Chile 6% 2023 · HS 2017
China 10% 2023
Colombia 15% 2023 · HS 2017
Comoros 20% 2021 · HS 2017
Congo - Brazzaville 30% 2023
Cook Islands 0% 2022 · HS 2017
Costa Rica 14% 2023
Côte d’Ivoire 20% 2023 · HS 2017
Cuba 10% 2023 · HS 2017
Dominica 20% 2023 · HS 2017
Dominican Republic 20% 2023
Ecuador 30% 2023 · HS 2017
Egypt 40% 2019 · HS 2017
El Salvador 15% 2022
Equatorial Guinea 30% 2023
Eswatini 0% 2023
Ethiopia 35% 2021 · HS 2017
European Union (27 countries) 1.4% 0% – 2.7% 2023
Fiji 5% 2023
French Polynesia 13% 2023
Gabon 30% 2023
Gambia 20% 2023
Georgia 0% 2022 · HS 2017
Ghana 20% 2023
Gibraltar 12% 2023 · HS 2017
Grenada 20% 2023 · HS 2012
Guatemala 15% 2023
Guinea 20% 2023
Guinea-Bissau 20% 2023
Guyana 20% 2023 · HS 2017
Haiti 13% 5% – 20% 2020 · HS 2017
Honduras 15% 2023
Hong Kong SAR China 0% 2023
Iceland 0% 2023
India 10% 2023
Indonesia 7.5% 5% – 10% 2023
Iran 55% 2020 · HS 2017
Israel 8% 0% – 12% 2022 · HS 2017
Jamaica 20% 2023
Japan 4.6% 3.9% – 5.2% 2023
Jordan 5% 2023
Kazakhstan 10% 2023
Kenya 25% 2023
Kuwait 5% 2023
Kyrgyzstan 13% 2021 · HS 2017
Laos 10% 2023 · HS 2017
Lebanon 5% 2020 · HS 2017
Lesotho 0% 2023
Liberia 20% 2023
Libya 18% 5% – 30% 2021 · HS 2017
Liechtenstein 43%* 22% – 63% 2021 · HS 2017
Macao SAR China 0% 2023
Madagascar 20% 2023
Malawi 25% 2021 · HS 2017
Malaysia 30% 2023
Maldives 200% 2023
Mali 20% 2023
Mauritania 20% 2023 · HS 2017
Mauritius 15% 2023
Mexico 5% 0% – 15% 2023 · HS 2017
Micronesia 4% 2021 · HS 2017
Moldova 10% 2023 · HS 2017
Mongolia 5% 2023
Montserrat 20% 2023 · HS 2017
Morocco 2.5% 2023
Mozambique 20% 2023
Myanmar (Burma) 20% 2023 · HS 2017
Namibia 0% 2023
Nauru 30% 2021 · HS 2017
Nepal 20% 2023
New Zealand 0% 2023
Nicaragua 15% 2023
Niger 20% 2023
Nigeria 20% 2023
North Macedonia 15% 2023
Norway 0% 2023
Oman 5% 2023
Pakistan 20% 2023
Palau 3% 2023 · HS 2012
Palestinian Territories 8% 0% – 12% 2017 · HS 2017
Panama 13% 10% – 15% 2023
Papua New Guinea 15% 2023
Paraguay 8% 2023 · HS 2017
Peru 6% 2023 · HS 2017
Philippines 7.5% 5% – 10% 2023
Qatar 5% 2023
Russia 13% 2021 · HS 2017
Rwanda 25% 2023
Samoa 20% 2020 · HS 2017
São Tomé & Príncipe 20% 2019 · HS 2017
Saudi Arabia 5% 2023
Senegal 20% 2023
Seychelles 25% 2023
Sierra Leone 20% 2023
Singapore 0% 2023 · HS 2017
Solomon Islands 10% 2023 · HS 2017
Somalia 25% 2023 · HS 2017
South Africa 0% 2023
South Korea 8% 2023
Sri Lanka 20% 2023
St Kitts & Nevis 25% 2023
St Lucia 20% 2023 · HS 2012
St Pierre & Miquelon 8% 2021 · HS 2017
St Vincent & the Grenadines 20% 2023
Sudan 40% 2021 · HS 2017
Suriname 20% 2023 · HS 2007
Switzerland 22%* 11% – 33% 2023
Syria 30% 2020 · HS 2012
Tajikistan 15% 2021 · HS 2012
Tanzania 25% 2023
Thailand 7.5% 5% – 10% 2023
Togo 20% 2023
Tonga 20% 2023 · HS 2017
Trinidad & Tobago 20% 2023 · HS 2012
Türkiye 1.4% 0% – 2.7% 2023
Tuvalu 30% 2017 · HS 2017
Uganda 25% 2023
Ukraine 10% 2023 · HS 2017
United Arab Emirates 5% 2023
United Kingdom 1% 0% – 2% 2023
United States 3.4% 0% – 7.2% 2023
Uruguay 18% 2023 · HS 2017
Uzbekistan 15% 2021 · HS 2017
Vanuatu 15% 2023
Venezuela 18% 2023 · HS 2017
Vietnam 25% 2023
Wallis & Futuna 6% 2021 · HS 2012
Yemen 10% 2017 · HS 2017
Zambia 25% 2023
Zimbabwe 0.4% 2023

Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · 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
89937 Smoking pipes (including pipe bowls) & cigar/cigarette holders & parts thereof
End use (BEC Rev. 5)
Consumption goods · BEC 713202
CPC 2.1 product
38994 Cigarette lighters and other lighters; smoking pipes and cigar or cigarette holders, and parts thereof; combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like (except electro-thermic apparatus), and parts thereof; scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
ISIC Rev. 4 activity
3290 Other manufacturing n.e.c.

Earlier HS editions

HSCode
20179614.00unchanged
20129614.00unchanged
20079614.00unchanged
20029614.20, 9614.90changed
19969614.20, 9614.90changed
19929614.10, 9614.20, 9614.90changed

Correspondence tables of the United Nations Statistics Division (UNSD)

Binding rulings for similar goods 6

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.

  • N365011 U.S. CBP 30 September 2026 · 9614.00.98.90

    The tariff classification of a disposable hookah mouthpiece from Russia.

  • N335656 U.S. CBP 9 November 2023 · 9614.00.28.10

    The tariff classification of certain marijuana-related paraphernalia from China.

  • N304879 U.S. CBP 15 July 2019 · 9614.00.26.00

    The tariff classification of shisha and hookah parts from Israel.

  • N302094 U.S. CBP 21 December 2018 · 9614.00.26.00

    The tariff classification of hookah pipes, replacement parts and an accessory from Iraq.

  • N300610 U.S. CBP 15 October 2018 · 9614.00.98.90

    The tariff classification of a disposable hookah mouthpiece/filter from Turkey.

  • N297005 U.S. CBP 7 June 2018 · 9614.00.26.00

    The tariff classification of hookahs and parts from Germany.

The UK Global Tariff divides subheading 9614.00 into 2 tariff lines; the duty is between 0% and 2% (average 1%). 1 of them is duty-free.

In the EU Combined Nomenclature, subheading 9614.00 covers 2 tariff lines and the duty is between 0% and 2.7%. 1 of them is duty-free.

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 Free – 2%.

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

Imports of these goods into the UK came to £4.4m between September 2025 and August 2026 (up 9% on the year before); China supplied 47%, followed by Germany.

In 2024, countries exported these goods worth US$256m (−11.5% year on year).

The largest exporter was China (US$122m), followed by Germany.

Questions and answers

What is the HS code for smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof?

Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof fall under HS subheading 9614.00, part of heading 9614, in section XX of the Harmonized System.

What is the import duty on smoking pipes in the UK?

Under the UK Global Tariff, imports under 9614.00 from countries without a preferential agreement are charged at 0% to 2%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

What is the import duty on smoking pipes in the EU?

Under the EU Combined Nomenclature, imports under 9614.00 from countries without a preferential agreement are charged at 0% to 2.7%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.

Which country exports the most smoking pipes?

China, with US$122m in 2024 (47.6% of world exports).

Which countries can export these goods 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 Free – 2% applies. Pick a country above to see its rate.

Is there anti-dumping duty on these goods?

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 these goods from?

In the 12 months to August 2026, the largest suppliers were China (47%), Germany (21%) and Italy (7%), out of total imports of £4.4m.

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