UK Global Tariff · commodity code · HS 2402.20
2402 20 90 00: Cigarettes containing tobacco: Cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco, other
Cigarettes containing tobacco
✓ 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 20 00 00 Cigarettes containing tobacco
- 2402 20 90 00 Other
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 16.5 % / Retail Price + 394.09 GBP / 1000 p/st MIN 518.75 GBP / 1000 p/st
- Applies to goods from
- all countries
Import requirements 1
- 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
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 50% |
| 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 |
| UK–Norway agreement | Norway | 27.95% |
| DCTS Standard | Indonesia | 40.3% |
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 2402.20
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Poland | £134.8m | 59.5% | +10.7% |
 Lithuania | £54.4m | 24% | +22.8% |
 Romania | £24.4m | 10.8% | +11.4% |
 Germany | £12.3m | 5.4% | +8.1% |
 Netherlands | £238k | 0.1% | +3,707.5% |
 Bulgaria | £214k | 0.1% | +1,545.1% |
 Greece | £175k | 0.1% | +35.7% |
 Cuba | £14k | 0% | — |
Same subheading in other tariffs
2402.20 Cigars, cheroots, cigarillos and cigarettes, of tobacco: cigarettes containing tobacco
EU 10% – 57.6% Third-country duty 2 tariff lines · average 33.8% 
Türkiye 10% – 57.6% Third-country duty 3 tariff lines · average 41.7% 
USA specific or compound duty General (MFN) 3 tariff lines 
Canada 12.5% Third-country duty 1 tariff line 
Mexico 67% Third-country duty 1 tariff line 
Brazil 18% Third-country duty 1 tariff line 
Argentina 20% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 2 tariff lines 
New Zealand specific or compound duty Third-country duty 2 tariff lines 
Japan Free Third-country duty 1 tariff line 
Taiwan 27% Third-country duty 1 tariff line 
GCC 100% Third-country duty 1 tariff line 
Switzerland specific or compound duty Third-country duty 2 tariff lines 
Norway Free Third-country duty 1 tariff line 
North Macedonia 60% Third-country duty 2 tariff lines 
Nigeria 20% Third-country duty 1 tariff line UK lines: 2402.20
Legal notes
Commodity code 2402 20 90 00 is a line of the UK Global Tariff under HS subheading 2402.20 (cigars, cheroots, cigarillos and cigarettes, of tobacco).
The third-country duty is 50%, 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 50%.
Imports of cigarettes containing tobacco (HS 2402.20) into the UK came to £226.5m between September 2025 and August 2026 (up 14% on the year before); Poland supplied 60%, followed by Lithuania.
For the same subheading, the EU duty is 10%–57.6%, the Türkiye duty is 10%–57.6%, the Canada duty is 12.5%, the Mexico duty is 67%, the Brazil duty is 18%, the Argentina duty is 20%, the Peru duty is 6%, the Japan duty is free, the Taiwan duty is 27%, the GCC duty is 100%, the Norway duty is free, the North Macedonia duty is 60% and the Nigeria duty is 20%.
The UK imported goods of subheading 2402.20 worth US$214m in 2024; the largest supplier was Poland.
Questions and answers
What is the UK import duty for commodity code 2402 20 90 00?
The third-country duty in the UK Global Tariff is 50%; 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 20 90 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 2402.20 as a whole, the largest supplier in 2024 was Poland (US$135m), followed by Romania.
Typical products
Everyday names, not part of the legal text.