HS 240220 Cigarettes containing tobacco
Quick Answer: HS code 240220 specifically covers "Cigarettes containing tobacco," encompassing all manufactured cigarettes primarily composed of tobacco, regardless of their specific blend or additives. This classification is crucial for importers and exporters dealing with finished tobacco products. Duty rates vary significantly by jurisdiction and often involve complex calculations. For instance, the UK applies rates such as 50.00% or 10.00% ad valorem, while the EU TARIC system shows rates like 10.00% or 57.60% ad valorem. The US Harmonized Tariff Schedule (HTS) can be particularly intricate, with rates ranging from $9.92/kg + 25% ad valorem to 41.7¢/kg + 0.9% ad valorem, and even "Free" for goods originating from specific trade agreement partners (e.g., Australia, Korea, Singapore). Importers must verify the precise tariff line and applicable duties, including any excise taxes or specific duties, as these products are subject to strict regulations and high taxation globally.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402200000 | — | — | — |
| 2402209000 | 50.00 % | — | — |
| 2402201000 | 10.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2402200000 | — | — | — |
| 2402201000 | 10.00 % | — | — |
| 2402209000 | 57.60 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 240220 | — | — | — |
| 2402201000 | 41.7¢/kg + 0.9% | Free (16 programs) | ["thousands","kg"] |
| 2402209000 | $1.50/kg + 3.2% | Free (16 programs) | ["thousands","kg"] |
| 2402208000 | $1.05/kg + 2.3% | Free (16 programs) | ["thousands","kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2402.20?
Imports of Cigarettes containing tobacco may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, GSP, and 14 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 240220 cover?
This subheading covers cigarettes that contain tobacco, as defined by the Harmonized System Nomenclature issued by the World Customs Organization (WCO). Specifically, it encompasses manufactured cigarettes ready for smoking, where tobacco is the primary component. This includes standard filter cigarettes, non-filter cigarettes, and any other form of cigarette where tobacco is present. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC system both align with this definition, ensuring consistent global classification for these finished tobacco products intended for direct consumption.
What falls outside HS 240220?
The following products are excluded from HS 240220: cigars, cheroots, and cigarillos containing tobacco, which are classified under HS 240210. Additionally, other manufactured tobacco and manufactured tobacco substitutes, such as pipe tobacco, chewing tobacco, snus, and "homogenized" or "reconstituted" tobacco, fall under HS 2403. E-cigarettes and other nicotine delivery systems that do not contain tobacco are classified under HS 854370, as they are electrical apparatus with individual functions not specified elsewhere. Raw or unmanufactured tobacco, whether or not stemmed/stripped, is classified under HS 2401.
What are common classification mistakes for HS 240220?
A common error is misclassifying tobacco sticks designed for heated tobacco products as cigarettes under HS 240220. These products, while containing tobacco, are specifically designed to be heated, not combusted like traditional cigarettes, and are generally classified under HS 240399 as "other manufactured tobacco." Another mistake involves classifying small cigars or cigarillos as cigarettes; the distinction often lies in the wrapper (tobacco leaf for cigars/cigarillos vs. paper for cigarettes), as per Explanatory Note 24.02. Adherence to General Interpretative Rule (GRI) 1, which states that classification is determined according to the terms of the headings and any relative section or chapter notes, is crucial here.
How should importers classify products under HS 240220?
The correct procedure for classifying products under HS 240220 involves first confirming that the product is indeed a "cigarette" and that it "contains tobacco." Importers and customs brokers should review the product's composition and intended use. If the product is a rolled portion of tobacco, wrapped in paper, and designed for smoking, it generally falls under this subheading. Consulting the WCO Explanatory Notes for Chapter 24 is essential to understand the precise definitions and distinctions between cigarettes, cigars, and other manufactured tobacco products. Furthermore, obtaining a binding tariff information (BTI) ruling from the relevant customs authority (e.g., CBP in the US, national customs authorities in the EU) provides legal certainty for complex cases.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the typical Most Favored Nation (MFN) import duty rates for HS code 2402.20 ('Cigarettes containing tobacco')?
The MFN import duty rates for HS 2402.20 vary significantly by importing country. For example, some countries may apply a 50.00% ad valorem rate, while others might have a 10.00% ad valorem rate. Complex duty structures are also common, such as a rate of $9.92/kg + 25% or 41.7¢/kg + 0.9%. It is crucial for importers to consult the specific tariff schedule of the destination country, such as the USITC Harmonized Tariff Schedule (HTSUS), EU TARIC, or UK Trade Tariff, to determine the exact applicable MFN duty rate at the time of importation.
Are there any preferential duty rates available for 'Cigarettes containing tobacco' under HS 2402.20 through Free Trade Agreements (FTAs) or other trade programs?
Yes, preferential duty rates, including 'Free' status, are often available for HS 2402.20 under various Free Trade Agreements (FTAs) or Generalized System of Preferences (GSP) programs, provided the goods meet the specific Rules of Origin. For instance, 'Free' duty rates may apply to imports from countries such as Australia (AU), Bahrain (BH), Chile (CL), Colombia (CO), Israel (IL), Korea (KR), Morocco (MA), Oman (OM), Panama (PA), Peru (PE), Singapore (SG), and others, depending on the specific trade agreement with the importing country (e.g., US-Australia FTA, US-Korea FTA). Importers must ensure they have valid Certificates of Origin or other required documentation to claim these preferential rates.
What are the key classification criteria for 'Cigarettes containing tobacco' under HS 2402.20, and what distinguishes it from other tobacco products?
HS 2402.20 specifically covers 'Cigarettes containing tobacco.' The primary classification criterion is that the product must be a cigarette, which is generally defined as rolls of tobacco suitable for smoking without further industrial processing, typically wrapped in paper or other non-tobacco material. This distinguishes it from cigars, cheroots, and cigarillos (HS 2402.10), which are typically wrapped in tobacco leaf, and from other manufactured tobacco products like smoking tobacco (HS 2403.19) or chewing tobacco (HS 2403.99). The presence of tobacco as the primary smoking material is essential for classification under this heading. WCO Explanatory Notes for Chapter 24 provide detailed guidance on these distinctions.
What specific documentation is typically required for the importation of 'Cigarettes containing tobacco' under HS 2402.20, beyond standard customs documents?
Beyond standard customs documentation such as a commercial invoice, packing list, and bill of lading/air waybill, the importation of 'Cigarettes containing tobacco' under HS 2402.20 often requires additional specific permits and compliance with stringent regulations due to health, excise tax, and agricultural controls. This may include: 1. Tobacco Import Permits: Issued by relevant government agencies (e.g., Alcohol and Tobacco Tax and Trade Bureau (TTB) in the US). 2. Health Warnings and Labeling Compliance: Proof that packaging meets destination country's health warning requirements (e.g., graphic warnings, Surgeon General's warnings). 3. Excise Tax Pre-payment or Bonds: Tobacco products are subject to significant excise duties, which may require pre-payment or the posting of a bond. 4. Ingredient Lists: Some countries require detailed ingredient disclosures. 5. Phytosanitary Certificates: Although less common for finished cigarettes, some countries may require them for tobacco products to ensure no pests or diseases. Importers should verify all agency-specific requirements with the customs authority of the importing country.