UK Global Tariff · commodity code · HS 2402.10
2402 10 00 00: Cigars, cheroots and cigarillos, containing tobacco
Cigars and cigarillos
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
- 2402 10 00 00 Cigars, cheroots and cigarillos, containing tobacco
What you pay
Importing into UK
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
- Excise dutyExcises 508.12 GBP / kg
- Applies to goods from
- all countries
Import requirements 2
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Russia, Ukraine
- Legal act
- 2023 No. 440, S.I. 2022/395
- Documents
- 9011
- 9022
- 9038
- 9009
- 9010
- 9017
- 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)
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 25% |
| 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, Vietnam | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | 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–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | 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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| DCTS Standard | Indonesia | 9.1% |
| UK–Norway agreement | Norway | 12.6% |
Footnotes
TN701 According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK La…
The prohibition shall not apply in respect of:
(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established.
(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement
UK: imports by month · HS 2402.10
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £15.1m | 29.1% | -1.2% |
 Netherlands | £13.3m | 25.5% | -10.2% |
 Cuba | £8.1m | 15.5% | -22.4% |
 Germany | £4.8m | 9.3% | +226.4% |
 Poland | £4.7m | 9% | -0.5% |
 Belgium | £2.4m | 4.5% | +2,079.6% |
 Dominican Republic | £1.3m | 2.5% | +43.7% |
 Nicaragua | £1.3m | 2.5% | +32.4% |
Same subheading in other tariffs
2402.10 Cigars, cheroots and cigarillos, containing tobacco
EU 26% Third-country duty 1 tariff line 
Türkiye 26% Third-country duty 3 tariff lines 
USA specific or compound duty General (MFN) 3 tariff lines 
Canada 8% General (MFN) 2 tariff lines 
Mexico 45% General (MFN) 1 tariff line 
Brazil 18% General (MFN) 1 tariff line 
Argentina 20% General (MFN) 3 tariff lines 
Peru 6% General (MFN) 1 tariff line 
New Zealand specific or compound duty General (MFN) 2 tariff lines 
Japan 16% General (MFN) 1 tariff line 
Taiwan 20% General (MFN) 1 tariff line 
GCC 100% General (MFN) 2 tariff lines 
Switzerland specific or compound duty General (MFN) 1 tariff line 
Norway Free General (MFN) 2 tariff lines 
North Macedonia 30% General (MFN) 1 tariff line 
Nigeria 20% General (MFN) 1 tariff line Binding rulings for similar goods
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.
- H323927 U.S. CBP
Application for Further Review of Protest No. 5203-21-100349; Tariff classification of cigars
Legal notes
Commodity code 2402 10 00 00 is a line of the UK Global Tariff under HS subheading 2402.10 (cigars, cheroots and cigarillos, containing tobacco).
The third-country duty is 25%, and quantities are declared in 1000 p/st.
168 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 25%.
Imports of cigars and cigarillos (HS 2402.10) into the UK came to £51.9m between September 2025 and August 2026 (down 1% on the year before); Spain supplied 29%, followed by Netherlands.
For the same subheading, the EU duty is 26%, the Türkiye duty is 26%, the Canada duty is 8%, the Mexico duty is 45%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the Japan duty is 16%, the Taiwan duty is 20%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 30% and the Nigeria duty is 20%.
The UK imported goods of subheading 2402.10 worth US$63m in 2024; the largest supplier was Spain.
Questions and answers
What is the UK import duty for commodity code 2402 10 00 00?
The third-country duty in the UK Global Tariff is 25%; the supplementary unit is 1000 p/st. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2402 10 00 00?
170 countries have a preferential rate on this line, 168 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Where does the UK import these goods from?
For subheading 2402.10 as a whole, the largest supplier in 2024 was Spain (US$18m), followed by the Netherlands.
Typical products
Everyday names, not part of the legal text.