HS 2401Agriculture · United Kingdom

Tobacco - Unmanufactured - HS 2401 classification, duty and landed cost - Import into United Kingdom

Duty and tax snapshot for importing agriculture (HS 2401) into United Kingdom. Typical MFN duty ~5%, VAT 20% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

20%

Total taxes / CIF

26.0%

Worked landed-cost example

USD 50,000 FOB parcel of agriculture (HS 2401) shipped to United Kingdom.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

VAT @ 20%USD 11,550

Destination inlandUSD 1,000

Landed cost ≈ USD 70,300

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
2401.20	Tobacco, partly or wholly stemmed/stripped

United Kingdom duty regime

UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit. Preferential rates under EU-UK Trade & Cooperation Agreement (TCA - 0% on originating goods), CPTPP (from 2024), and 70+ rolled-over FTAs. Anti-dumping duties applied by the Trade Remedies Authority.

Customs notes

· UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits.
· CDS (Customs Declaration Service) replaced CHIEF in 2023. All UK import/export declarations file via CDS with an EORI number.
· Customs value = CIF (Method 1: transaction value). Duty applied first, then 20% VAT on (CIF + duty).
· EU-UK TCA gives 0% duty on originating goods but strict origin rules apply. Suppliers' declarations and importer knowledge are the two evidence bases.

Frequently asked questions

What is the typical import duty on agriculture (HS 2401) into United Kingdom?

United Kingdom applies an MFN duty of about 5% on HS chapter 2401 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (UK Global Tariff (UKGT) replaced the EU Common External Tariff post-Brexit) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of agriculture in United Kingdom?

United Kingdom charges VAT at 20% on the CIF value plus duty. PVA available; VAT on CIF + duty

What is the landed cost of a USD 50,000 FOB shipment of agriculture into United Kingdom?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 20% VAT brings total taxes to about USD 14,300 (~26.0% of CIF). Landed at buyer's warehouse ≈ USD 70,300.

Which HS code should I use for agriculture in United Kingdom?

Start with the 6-digit international HS heading - for example 2401.20 (Tobacco, partly or wholly stemmed/stripped). United Kingdom customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping agriculture to United Kingdom?

Most importers into United Kingdom prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does United Kingdom customs need to clear HS 2401?

UK uses a 10-digit commodity code aligned to WCO HS at 6 digits, with a 2-digit CN heading (inherited from EU) and 2 further UK-specific digits. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.