Sourcing heated tobacco sticks from China

Customs duty and separate tobacco excise

Read from the UK Trade Tariff on 30 September 2026, heading 2404 includes tobacco-containing products intended for inhalation without combustion. For heated tobacco sticks, the supplied snapshot contains only the relevant reconstituted-tobacco and other-tobacco lines shown here.

Both lines carry 16% customs duty for goods from China. The supplied snapshot lists no anti-dumping or countervailing duty, tariff suspension or attached import control for either line. Tobacco Products Duty is separate: for tobacco products other than cigarettes, HMRC bases this duty on the net weight of the whole product.

Give your customs broker the tobacco composition, construction and intended heating method, then confirm the commodity code. For another product family within the wider heading, see tobacco-free nicotine pouches. For lozenges, see our guide to sourcing nicotine lozenges from China.

Specify the tobacco blend and heating system

Specify whether the tobacco is reconstituted, the full ingredient formulation, stick dimensions, tobacco fill, filter construction and intended heating device. Identify the exact device model and heating method. Approve physical samples in that device rather than accepting a general compatibility claim.

Novel tobacco products should be notified at least 6 months before intended first supply. Ask the supplier for formulation and emissions information for your exact variant, and establish who will handle notification before committing to production. Keep the agreed formulation and sample with the purchasing specification.

Tobacco packaging must include a text health warning, and importers must follow the tobacco track and trace rules. Arrange a review of the retail artwork and traceability arrangements before printing. Use testing and certification support to define the evidence needed for your product.

Worked duty example

Illustrative example, not a quote: Illustrative trial order of retail packs; order quantity, FOB value and freight omitted because the permitted sources supply no order figures. under 2404 11 00 10, invoiced at £2,404 free on board, with £90 of freight and insurance to the UK. The customs value is £2,494. Duty at 16% is £399.04. Import VAT at 20% is charged on the customs value plus duty, £2,893.04, so it is £578.61. Import taxes total £977.65; a VAT-registered importer can usually reclaim the VAT, so the lasting cost is the £399.04 of duty. The import duty and VAT guide explains each step.

Inspection checklist

Composition: compare batch documents and declared ingredients with the approved formulation, including the use of reconstituted tobacco.

Construction: check stick dimensions, filter attachment, wrapper seams and insertion into the specified device against the approved sample.

Condition: inspect for crushed sticks, loose filling, damaged seals, dampness and visible mould; retain samples of disputed batches.

Packaging: compare health warnings, variant identification and traceability markings with the reviewed artwork. Include pack counts and batch references in the inspection brief.

What goes wrong

A stick can fit a device yet perform differently because its tobacco fill, moisture or internal construction differs from the approved sample. Check for uneven heating, excessive draw resistance, filter separation and filling left inside the device. Record findings by batch before releasing stock.

A factory can also change the formulation or print packaging intended for another market. Hold affected stock while the formulation, notification position and packaging are reviewed. Separately budget for tobacco excise: a customs quotation showing only the tariff percentage leaves that tax unresolved.

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.