HS Code 2401.30 : Tobacco refuse
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for tobacco refuse is 2401.30. Under the 2026 United Kingdom (UKGT), the representative MFN general duty rate is 18.00 GBP / 100 kg [HMRC Trade Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 24
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Heading 2401
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Subheading .30
.30
Tobacco refuse
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United Kingdom (UK Global Tariff / UKGT 2026)
2401300000
MODULE 5: UK IMPORT DUTY & VAT BREAKDOWN
UK Customs De Minimis
£135.00
Duty-free threshold
Notice: UK import duties and VAT are governed by HM Revenue & Customs (HMRC). Always verify declarable 10-digit commodity codes and preference eligibility before customs lodgement.
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2401.30
Receive an automated email notification whenever HMRC publishes duty rate adjustments or customs notices for 2401.30.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: UK Trade Remedies (TRA) & Safeguards
UK TRA Anti-Dumping Status
Standard UKGT Tariff
UK Steel Safeguards
Exempt (Non-Steel Commodity)
DEFRA / MHRA Control Status
Standard Statutory Clearance
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| TCA | UK-EU Trade and Cooperation Agreement | Free | Must satisfy UK-EU Statement on Origin and product-specific rules. |
| AUS | UK-Australia Free Trade Agreement | Free | Direct origin proof or tariff shift requirement. |
| CPTPP | Comprehensive and Progressive Agreement for Trans-Pacific Partnership | Free | CPTPP Certificate of Origin and regional value content rule. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Tobacco refuse
MODULE 11: UK Advanced Tariff Rulings (ATaR)
Legally binding classification rulings issued by HM Revenue & Customs (HMRC) for HS 2401.30.
Query the official HMRC Advanced Tariff Rulings (ATaR) database:
Search HMRC Trade Tariff Database for 2401.30 →UKGT Declarable Commodity Lines (2401.30)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 2401.30 | Tobacco refuse | Free | Free | Rate on request | — |
| 2401.30.03.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.06.00 | Tobacco refuse, From cigar leaf, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.09.00 | Tobacco refuse, From cigar leaf, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.13.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | kg |
| 2401.30.16.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Tobacco stems, Cut, ground or pulverized | Free | Free | $1.21/kg | kg |
| 2401.30.19.00 | Tobacco refuse, From Oriental or Turkish type tobacco, Other | Free | Free | 77.2¢/kg | kg |
| 2401.30.23 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.23.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.23.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.23.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.23.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.23.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.23.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.25 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.25.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.25.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.25.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.25.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.25.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.25.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.27 | Tobacco refuse, Other, To be used in products other than cigarettes, Other | 28.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.27.10 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.27.20 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.27.35 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.40 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.27.50 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.27.60 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.27.90 | Tobacco refuse, Other, To be used in products other than cigarettes, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.33 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized | Free | Free | Free | — |
| 2401.30.33.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.33.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.33.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.33.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.33.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.33.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Not cut, not ground and not pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized | 97¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | $1.21/kg | — |
| 2401.30.35.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.35.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Burley | Free | Free | Rate on request | kg |
| 2401.30.35.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.35.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.35.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.35.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Tobacco stems, Cut, ground or pulverized, Other | Free | Free | Rate on request | kg |
| 2401.30.37 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other | 28.4¢/kg | Free (A+,BH,CL,CO,D,E,KR,MA,OM,P,PA,PE,S,SG) | 77.2¢/kg | — |
| 2401.30.37.10 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.37.20 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.37.35 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.40 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.37.50 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.37.60 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.37.90 | Tobacco refuse, Other, Other, Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions, Other, Other | Free | Free | Rate on request | kg |
| 2401.30.70 | Tobacco refuse, Other, Other, Other | 350% | Free (AU,BH,CL,IL,KR,MA,OM,P,PA,PE,S,SG) See 9918.24.10-9918.24.11 (CO) | 350% | — |
| 2401.30.70.10 | Tobacco refuse, Other, Other, Other, Flue-cured | Free | Free | Rate on request | kg |
| 2401.30.70.20 | Tobacco refuse, Other, Other, Other, Burley | Free | Free | Rate on request | kg |
| 2401.30.70.35 | Tobacco refuse, Other, Other, Other, Fire-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.40 | Tobacco refuse, Other, Other, Other, Dark air-cured Kentucky and Tennessee | Free | Free | Rate on request | kg |
| 2401.30.70.50 | Tobacco refuse, Other, Other, Other, Virginia fire-cured | Free | Free | Rate on request | kg |
| 2401.30.70.60 | Tobacco refuse, Other, Other, Other, Virginia sun-cured | Free | Free | Rate on request | kg |
| 2401.30.70.90 | Tobacco refuse, Other, Other, Other, Other | Free | Free | Rate on request | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2401.10 | Subheading under Heading 2401 | Compare Subheading 2401.10 → |
| 2401.20 | Subheading under Heading 2401 | Compare Subheading 2401.20 → |
Official Primary Sources & Authority References
HMRC Trade Tariff Service (UKGT 2026) ↗
Official UK 10-digit commodity codes and UKGT MFN duty rates.
HM Revenue & Customs (HMRC) Customs Declarations ↗
UK customs entry guidance and CDS procedures.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United Kingdom (UKGT) general duty for Tobacco refuse?
Under WCO Harmonized System 2022 and United Kingdom (UKGT), Tobacco refuse is classified under HS 2401.30 (Heading 2401, Chapter 24). The representative UK MFN general duty rate is 18.00 GBP / 100 kg.
How is HS 2401.30 distinguished within Heading 2401 (Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse)?
Heading 2401 covers Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. Subheading 2401.30 specifically isolates Tobacco refuse. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2401.
What are the primary candidate subheadings related to HS 2401.30?
Related subheadings under Heading 2401 include 2401.10, 2401.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Tobacco refuse into the United Kingdom?
Importers require a Commercial Invoice (detailing Incoterms and origin), Packing List, Bill of Lading (or Air Waybill), HMRC Customs Declaration Service (CDS) entry declaration (or Single Administrative Document / SAD), active EORI number, and proof of origin.
Can goods under HS 2401.30 enter duty-free under UK Free Trade Agreements?
Yes. Eligible goods originating in EU Member States, US, Japan, Australia, or CPTPP countries enter duty-free or under reduced tariff rates provided they satisfy Rules of Origin with an official Statement on Origin.
What is the UK customs duty de minimis threshold for shipments of Tobacco refuse?
Shipments imported into Great Britain with an intrinsic value of £135 or less enter customs duty-free under UKGT rules, though 20.00% import VAT remains payable.
How can an importer obtain an official UK Advanced Tariff Ruling (ATaR) for HS 2401.30?
Importers may apply to HM Revenue & Customs (HMRC) for an Advanced Tariff Ruling (ATaR). An ATaR provides legally binding tariff classification for 3 years across the United Kingdom.
What UK DEFRA sanitary and phytosanitary (SPS) controls apply to HS 2401.30?
Food and plant products in Chapter 24 imported into Great Britain require pre-notification via IPAFFS (Import of Products, Animals, Food and Feed System) and official phytosanitary/health certification.
What import VAT rate applies to HS 2401.30 in the United Kingdom?
Standard UK import VAT is 20.00%, calculated on total landed CIF cost (Customs Value + Freight/Insurance + UKGT Import Duty). Reduced or zero rates apply to specific statutory essential goods.
What is the UK EORI registration requirement for commercial imports under HS 2401.30?
All businesses importing goods into Great Britain require a UK EORI number starting with 'GB' (registered via HMRC Government Gateway) for CDS customs entry declarations.
How does UK Postponed VAT Accounting (PVA) work for imports of HS 2401.30?
Under UK PVA rules, UK VAT-registered importers can account for and recover import VAT on their standard VAT return rather than paying upfront at the port of entry.
What UK Trade Remedies Authority (TRA) safeguarding or anti-dumping duties apply?
Importers must verify whether specific trade remedies (anti-dumping or countervailing measures) published by the UK Trade Remedies Authority (TRA) apply to their originating country.
What prohibited or restricted goods controls apply to HS 2401.30 in the UK?
Certain commodities under HS 2401.30 require import licenses or phytosanitary inspections from DEFRA, MHRA, or the UK Environment Agency prior to UK customs release.
Are there entry processing fees or harbor taxes in the UK?
No. The United Kingdom does not charge additional entry processing fees or harbor taxes beyond standard UKGT customs duties and applicable import VAT. Customs declarations are processed via HMRC CDS.