UK Global Tariff · commodity code · HS 2404.11
2404 11 00 10: Containing tobacco or reconstituted tobacco: containing reconstituted tobacco
Heated tobacco products
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- Products intended for inhalation without combustion
- 2404 11 00 00 Containing tobacco or reconstituted tobacco
- 2404 11 00 10 Containing reconstituted 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 2
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
- Excise dutyExcises
- Applies to goods from
- all countries
Import requirements 1
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 16% |
| 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 | 8.05% |
| DCTS Standard | Indonesia | 11.6% |
UK: imports by month · HS 2404.11
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Greece | £24.2m | 96.5% | +109.1% |
 Poland | £764k | 3% | +9.2% |
 Indonesia | £62k | 0.2% | -12.2% |
 China | £38k | 0.2% | +1,691.1% |
 Italy | £6k | 0% | -97.9% |
 Sweden | £5k | 0% | — |
 Germany | £1k | 0% | — |
 Switzerland | £942 | 0% | -50.8% |
Same subheading in other tariffs
2404.11 Containing tobacco or reconstituted tobacco
EU 16.6% Third-country duty 1 tariff line 
Türkiye 16.6% Third-country duty 1 tariff line 
USA specific or compound duty General (MFN) 1 tariff line 
Canada 9.5% – 13% Third-country duty 2 tariff lines · average 11.3% 
Brazil 12.6% Third-country duty 1 tariff line 
Argentina 12.6% Third-country duty 2 tariff lines 
Peru 6% Third-country duty 1 tariff line 
New Zealand specific or compound duty Third-country duty 4 tariff lines 
Japan Free – 3.4% Third-country duty 2 tariff lines · average 1.7% 
Taiwan 15% Third-country duty 1 tariff line 
GCC 100% Third-country duty 2 tariff lines Switzerland specific or compound duty Third-country duty 1 tariff line 
Norway Free Third-country duty 1 tariff line 
North Macedonia 60% Third-country duty 1 tariff line 
Nigeria 20% Third-country duty 1 tariff line UK lines: 2404.11
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.
- 600014440 HMRC
Product is a box of tobacco sticks in the yellow flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014444 HMRC
Product is a box of tobacco sticks in the purple flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014445 HMRC
Product is a box of tobacco sticks in the original flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600014449 HMRC
Product is a box of tobacco sticks in the garnet red flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them…
- 600014834 HMRC
Product is a box of tobacco sticks in the green flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600012740 HMRC
Product is a box of tobacco sticks in the green flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them to…
- 600013278 HMRC
Product is a box of tobacco sticks in the red garnet flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them…
- 600013279 HMRC
Product is a box of tobacco sticks in the orange red flavour. They are made from reconstituted tobacco. This product is the sticks only and is not the heating device. To use, the are inserted into a compatible heating device and the user inhales from the other end. This heating device heats them…
Legal notes
Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Code history
Since 2022; before, these goods were classified under 2403.91, 2403.99.
Commodity code 2404 11 00 10 is a line of the UK Global Tariff under HS subheading 2404.11 (containing tobacco or reconstituted tobacco).
The third-country duty is 16%.
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 16%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of heated tobacco products (HS 2404.11) into the UK came to £25.1m between September 2025 and August 2026 (up 98% on the year before); Greece supplied 97%, followed by Poland.
For the same subheading, the EU duty is 16.6%, the Türkiye duty is 16.6%, the Canada duty is 9.5%–13%, the Brazil duty is 12.6%, the Argentina duty is 12.6%, the Peru duty is 6%, the Japan duty is 0%–3.4%, the Taiwan duty is 15%, 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 2404.11 worth US$25m in 2024; the largest supplier was Italy.
Questions and answers
What is the UK import duty for commodity code 2404 11 00 10?
The third-country duty in the UK Global Tariff is 16%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2404 11 00 10?
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.
Do anti-dumping or other extra duties apply to 2404 11 00 10?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 2404.11 as a whole, the largest supplier in 2024 was Italy (US$11m), followed by Greece.