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%

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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