Products A–Z
HS code for heated tobacco
In the UK Trade Tariff’s list of everyday names, “heated tobacco” points to heading 2403: other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences. Check the description and the notes of the chapter before declaring: the right code depends on what the goods are made of and how they are used.
The UK Global Tariff divides 2403 into 6 tariff lines; the duty is between 16% and 70% (average 47%).
In the EU Combined Nomenclature, 2403 covers 6 tariff lines and the duty is between 16.6% and 74.9%.
The Turkish Customs Tariff Schedule divides 2403 into 10 tariff lines; the duty is between 16.6% and 74.9% (average 59.9%).
Duty rates compared
UK 16% – 70% Third-country duty 6 tariff lines · average 47% 
EU 16.6% – 74.9% Third-country duty 6 tariff lines · average 49.9% 
Türkiye 16.6% – 74.9% Third-country duty 10 tariff lines · average 59.9% 
USA 350% General (MFN) 13 tariff lines · 10× specific or compound duty 
Canada 4% – 13% General (MFN) 16 tariff lines · average 7.2% 
Mexico 20% – 67% General (MFN) 6 tariff lines · average 48.2% 
Brazil 12.6% – 18% General (MFN) 5 tariff lines · average 15.5% 
Argentina 12.6% – 20% General (MFN) 6 tariff lines · average 17.2% 
Peru 6% General (MFN) 4 tariff lines 
New Zealand Free – 5% General (MFN) 16 tariff lines · average 3% · 11× specific or compound duty 
Japan Free – 29.8% General (MFN) 6 tariff lines · average 11.1% 
Taiwan 15% General (MFN) 5 tariff lines 
GCC 100% General (MFN) 15 tariff lines 
Switzerland Free General (MFN) 8 tariff lines · 6× specific or compound duty 
Norway Free General (MFN) 6 tariff lines 
North Macedonia 15% – 60% General (MFN) 7 tariff lines · average 49.3% 
Nigeria 10% – 20% General (MFN) 5 tariff lines · average 16% See also
Questions and answers
What is the HS code for heated tobacco?
Heated tobacco are classified under 2403 (Other manufactured tobacco and manufactured tobacco substitutes) in the Harmonized System. National tariffs add more digits; see the lines on this page.