Cigarettes - HS 2402 classification, duty and landed cost
Cigarettes moves through customs under HS heading 2402. This guide sets out sample sub-codes, indicative import duty in major markets, key trade documents and a worked landed-cost calculation - refresh figures against the live tariff schedule before quoting.
Sample 6-digit codes
| Code | Description |
|---|---|
| 2402.20 | Cigarettes containing tobacco |
Typical import duty by market
| Market | Duty |
|---|---|
| European Union | 2% - 17% General Product Safety Regulation (GPSR); CE where applicable. |
| United States | 0% - 20% CPSIA/CPSC controls; lead/phthalate limits on children's articles. |
| China | 5% - 20% Plus 13% VAT; CCC on select categories. |
| India | 10% - 25% BCD + 12% - 28% GST; BIS QCO on toys, footwear, watches, glassware. |
| UAE | 5% GCC CET; ESMA/EQM on toys, textiles, cosmetics. |
Numerical Example: 20 MT of Cigarettes at FOB USD 8,000 per MT, sea freight to a representative port of discharge.
20 MT of Cigarettes at FOB USD 8,000 per MT, sea freight to a representative port of discharge.. Run your own numbers in the Import Duty & Tax calculator.
- · General Product Safety Regulation (EU 2023/988) or CPSC (US) safety compliance.
- · Child safety: EN 71 (EU toys), ASTM F963 (US), CCC (China), BIS toy QCO (India).
- · Country of origin and importer address on retail labelling per destination law.
- · Germany
- · Netherlands
- · Poland
- · UAE
Frequently asked questions
Cigarettes is under HS 2402.20. Consumer articles span Chapters 39, 42, 63, 64, 69, 70, 71, 82, 90, 91 and 94-96.
GPSR (EU 2023/988), CPSC (US), CCC (China), BIS QCO (India), and ESMA (UAE) each set safety and traceability requirements for consumer goods.
Retail packaging must show country of origin, importer identity, safety pictograms and warnings in the destination language (EU FIC 1169/2011 for food-adjacent goods).
If cotton, silica or polysilicon-linked inputs are present, US CBP applies a rebuttable presumption on any Xinjiang connection; supply-chain traceability is essential.
Retail programs trade FOB origin or CIF destination; e-commerce direct-to-consumer moves DDP with the seller as importer of record.
Import duty and tax by destination market
Typical MFN duty, consumption tax and the tax base applied to consumer goods (HS 2402) in each market we cover. Rates are indicative at the 6-digit line | confirm the national 8/10-digit code with your broker.
| Market | Duty | Consumption tax | Tax base | Tax as % of CIF |
|---|---|---|---|---|
| India | 5% | IGST 18% | Assessable value + duty | 24.1% |
| United Arab Emirates | 5% | VAT 5% | CIF + duty | 10.3% |
| Saudi Arabia | 5% | VAT 15% | CIF + duty | 20.8% |
| Singapore | 5% | GST 9% | CIF + duty | 14.4% |
| China | 5% | VAT 13% | CIF + duty | 18.6% |
| United States | 5% | Federal VAT 0% | CIF | 5.3% |
| United Kingdom | 5% | VAT 20% | CIF + duty | 26.0% |
| Germany | 5% | USt 19% | CIF + duty | 24.9% |
| Netherlands | 5% | BTW 21% | CIF + duty | 27.1% |
| Vietnam | 5% | VAT 10% | CIF + duty | 15.5% |
| Türkiye | 5% | KDV 20% | CIF + duty | 26.0% |
| Japan | 5% | JCT 10% | CIF + duty | 15.5% |
| South Korea | 5% | VAT 10% | CIF + duty | 15.5% |
| Brazil | 5% | IPI+PIS/COFINS+ICMS 32% | CIF + duty | 38.6% |
| Indonesia | 5% | PPN 11% | CIF + duty | 19.1% |
| Mexico | 5% | IVA 16% | CIF + duty | 22.7% |
| Egypt | 5% | VAT 14% | CIF + duty | 19.7% |
| Nigeria | 5% | VAT 7.5% | CIF + duty | 14.5% |
| South Africa | 5% | VAT 15% | Assessable value + duty | 22.8% |
| Australia | 5% | GST 10% | CIF + duty | 15.5% |
Run your own numbers with the landed cost calculator or check documentation requirements in the LC document checklist.