Sourcing dry snuff tobacco from China
Dry nasal snuff from China carries 40% UK customs duty, with a single rate for the relevant line. Nasal snuff is exempt from Tobacco Products Duty, but product notification and smokeless-tobacco health warnings still apply. Cambridge China Bridge sources dry snuff tobacco.
Dry nasal snuff duty and classification
Read from the UK Trade Tariff on 29 September 2026, heading 2403 covers other manufactured tobacco, manufactured tobacco substitutes, homogenised or reconstituted tobacco, and tobacco extracts and essences. Dry nasal snuff falls within the supplied chewing tobacco and snuff line, 2403 99 10 00. Only that line is relevant to this guide, so the table contains a single entry.
The supplied line carries 40% customs duty for goods from China. No anti-dumping duty, countervailing duty, suspension or attached import control is recorded for it. HMRC states that nasal snuff is not subject to Tobacco Products Duty; that exemption does not remove the customs duty.
Give your customs broker the formulation, processing description, intended nasal use and packaging details to confirm the commodity code. For other products within the heading, see manufactured tobacco.
| Goods | Commodity code | Duty | Anti-dumping or countervailing duty on China |
|---|---|---|---|
| Dry nasal snuff tobacco | 2403 99 10 00 | 40% | None |
Specify the powder and finished retail pack
Specify nasal use, tobacco blend, grind and particle distribution, moisture, flavour ingredients, net weight and closure construction. Keep an approved sample for comparison. Agree checks for nicotine consistency and contamination with a laboratory, matching reports to the actual formulation and production batch.
Tobacco products should be notified at least one day before first supply. Great Britain uses its domestic notification system, while Northern Ireland uses a separate submission route. For Great Britain, each unit pack and container pack of smokeless tobacco must carry the warning: “This tobacco product damages your health and is addictive”. Have the complete artwork reviewed before printing.
Buying or selling finished nasal snuff is exempt from raw tobacco approval when it is already in packaging compliant with the legal requirements for snuff. Before ordering bulk powder for UK packing, ask HMRC to confirm the approval position. Keep purchase, shipment and batch records together.
Worked duty example
Illustrative example, not a quote: Illustrative small-business order of sealed retail tins of dry nasal snuff under 2403 99 10 00, invoiced at £2,016 free on board, with £507 of freight and insurance to the UK. The customs value is £2,523. Duty at 40% is £1,009.20. Import VAT at 20% is charged on the customs value plus duty, £3,532.20, so it is £706.44. Import taxes total £1,715.64; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £1,009.20 of duty. The import duty and VAT guide explains each step.
Inspection checklist
Powder: compare grind, colour, moisture and aroma with the approved sample; check for clumps, foreign material and signs of mould.
Consistency: match ingredient records and laboratory results to the supplied blend and batch; investigate unexplained differences.
Containers: check net weight, closure fit, powder leakage, damaged seals and moisture ingress.
Artwork: compare the product description and health warning with the reviewed proof during quality inspection.
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What goes wrong
A sample approved for aroma alone leaves grind and moisture unresolved. Make those acceptance criteria explicit. Loose closures can spill fine powder, while moisture ingress can cause clumping. A bulk shipment also needs a separate approval review rather than relying on the exemption for compliant finished packs.
Confirm that the supplier means nasal snuff: snus and other relevant oral tobacco products are banned in the UK. Plan retailer handover around the announced sales change: from 1 January 2027, retailers, including online retailers, must not sell tobacco products to anyone born on or after 1 January 2009.
Cambridge China Bridge sources these products for UK businesses, checking the factory and the documents before shipment. See factory verification. For repeat volumes, see container programmes.
Frequently asked questions
What is the UK import duty on dry snuff from China?
The supplied line 2403 99 10 00 carries 40% customs duty, with no recorded trade remedy or suspension. Confirm that the exact product belongs in this line.
Does dry nasal snuff attract Tobacco Products Duty?
HMRC states that nasal snuff is not subject to Tobacco Products Duty. The supplied Chinese-origin customs duty remains payable.
Does dry snuff need notification before sale?
Tobacco products should be notified at least one day before first supply. Use the notification route for the intended market, with separate systems for Great Britain and Northern Ireland.
Can I import bulk snuff and pack it in the UK?
Ask HMRC to confirm the approval position before ordering. The finished-product exemption depends on snuff already being in compliant packaging; do not assume it covers bulk powder for UK packing.