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HS tariff codes, import duty & taxes for E-cigarettes

The global average import duty rate for E-cigarettes is 4.7%, with a minimum of 0% and a maximum of 30%, when classified as Home & Garden → Cigarettes & Tobacconist → Electronic Cigarettes & Tobacco Vaporisers Edit classification 


Import
country
HS commodity
code
MFN duty
rate
Sales
tax
Additional duties &
taxes
Import
restrictions
Algeria 8543.70.00 5% 17%    
Andorra 8543.70.9099 3.7% 4.5%    
Antigua And Barbuda 8543.70.90 5% 15%    
Argentina 8543.70.99990Z 12% 21%
• 
Statistical fee (0.5% CIF)
 
 
Aruba 8543.70.00 12% No sales tax    
Australia 8543.70.0090 0% 10%
• 
Import Processing Charge (AU$48.85)
 
 
Austria 8543.70.9099 3.7% 20%    
Azerbaijan 8543.70.9009 5% 18%    
Azores 8543.70.9099 3.7% 18%    
Bahrain 8543.70.90 0% No sales tax    
Bangladesh 8543.70.90 5% 15%
• 
Advance Trade VAT (4% CIFD)
• 
AIT(Advance Income Tax) (5% CIFD)
 
 
Barbados 8543.70.90 5% 17.5%    
Belarus 8543.70.9000 0% 20%    
Belgium 8543.70.9099 3.7% 21%    
Belize 8543.70.90 5% 12.5%
• 
Environmental Levy (2% CIF)
 
 
Bermuda 8543.70.9 22.25% No sales tax    
Bolivia 8543.70.90000 5% 14.94%    
Bosnia And Herzegovina 8543.70.9000 5% 17%
• 
Customs record keeping charge (1% CIF)
 
 
Botswana 8543.70.9 0% 12%    
Brazil 8543.70.99 18% Depends on province
• 
Airport fee (50% (Storage fee + Handling fee))
• 
Storage fee (1% CIFD)
• 
Handling fee (BRL0.015 per KG)
• 
Declaration fee (BRL30.00)
• 
IPI (10% CIFD)
• 
PIS PASEP COFINS tax ((9.25% (CIF * (1 + ICMS%) * (Duty% + IPI% * (1 + Duty%)))) / (0.9075 * (1 - ICMS%)))
 
 
Brunei Darussalam 8543.70.90 20% No sales tax    
Bulgaria 8543.70.9099 3.7% 20%    
Burundi 8543.70.00 10% 18%
• 
Administrative Licence Fee (0.5% CIF)
• 
Security Tax (1.15% CIF)
 
 
Cambodia 8543.70.90 15% 10%
• 
Special tax ()
 
 
Canada 8543.70.0000 0% Depends on province    
Canary Islands 8543.70.9099 3.7% 7%    
Cayman Islands 8543.00.00 22% No sales tax    
Chile 8543.70.90 6% 19%
• 
Classification Charge (1% CIF)
 
 
China 8543.70.9990 0% 17%    
Colombia 8543.70.9090 0% 16%    
Costa Rica 8543.70.9990 0% 13%
• 
Golfito Tax (Tourism development tax) (18% CIFD)
• 
Law 6946 (National Emergency Law) (1% CIFD)
 
 
Croatia 8543.70.9099 3.7% 25%    
Cyprus 8543.70.9099 3.7% 19%    
Czech Republic 8543.70.9099 3.7% 21%    
Denmark 8543.70.9099 3.7% 25%    
Dominica 8543.70.90 5% 15%
• 
Customs service charge (3% CIF)
 
 
Dominican Republic 8543.70.90 0% 16%    
Ecuador 8543.70.90 0% 12%
• 
FodInfa (Children development fund) (0.5% CIF)
• 
ICE (Consumption Tax) (0% CIFD)
 
 
Egypt 8543.70.90 5% 10%    
El Salvador 8543.70.99 0% 13%    
Estonia 8543.70.9099 3.7% 20%    
Finland 8543.70.9099 3.7% 24%    
France 8543.70.9099 3.7% 20%    
French Guiana 8543.70.9099 3.7% No sales tax
• 
Excise (17.5%)
 
 
Germany 8543.70.9099 3.7% 19%    
Gibraltar 8543.70.000 12% No sales tax    
Greece 8543.70.9099 3.7% 23%    
Grenada 8543.70.90 5% 15%
• 
Customs service charge (CSC) (5% CIF)
 
 
Guadeloupe 8543.70.9099 3.7% 8.5%
• 
Excise (9.5%)
 
 
Guatemala 8543.70.99 0% 12%    
Guernsey 8543.70.9099 3.7% No sales tax    
Guyana 8543.70.90 5% 16%    
Honduras 8543.70.9900 0% 15%    
Hong Kong 8543.70.00 0% No sales tax    
Hungary 8543.70.9099 3.7% 27%    
Iceland 8543.70.01 7.5% 24%    
India 8543.70.99 7.5% No sales tax
• 
Landing charges (1% CIF)
• 
Countervailing duty (12.5% (CIFD + Landing charges))
• 
CESS (3% (Duty + CEX (Education & Higher Education CESS) + Countervailing duty))
• 
Additional Countervailing Duty (4% (CIFD + Landing charges + Countervailing duty + CESS + CEX (Education & Higher Education CESS)))
 
 
Indonesia 8543.70.9000 5% 10%
• 
Income tax (7.5% CIFD)
 
 
Iran 8543.70.90 4% 8%    
Ireland 8543.70.9099 3.7% 23%    
Isle of Man 8543.70.9099 3.7% 20%    
Israel 8543.70.90 0% 18%
• 
Import port fee (US$50.31 Import port fee if weight more 50 kg per shipment)
 
 
Italy 8543.70.9099 3.7% 22%    
Jamaica 8543.70.90 5% 16.5%
• 
Standard compliance fee (SCF) (0.3% CIF)
• 
Environmental levy (0.5% CIF)
 
 
Japan 8543.70.000 0% 8%
• 
LVS (5%)
 
 
Jersey 8543.70.9099 3.7% 5%    
Jordan 8543.70.99 30% 16%    
Kazakhstan 8543.70.9000 0% 12%    
Kenya 8543.70.00 10% 16%
• 
Import Declaration Fee (2.25% CIF)
 
 
Kuwait 8543.70.90 0% No sales tax    
Lao People's Democratic Republic 8543.70.90 5% 10%    
Latvia 8543.70.9099 3.7% 21%    
Lebanon 8543.70.90  5% 10%    
Lesotho 8543.70.9 0% 14%    
Liechtenstein 8543.70.00 0% 8%    
Lithuania 8543.70.9099 3.7% 21%    
Luxembourg 8543.70.9099 3.7% 17%    
Macau 8543.70.00 0% No sales tax    
Madeira 8543.70.9099 3.7% 22%    
Malaysia 8543.70.990 0% 6%    
Maldives 8543.70.1026 20% No sales tax    
Malta 8543.70.9099 3.7% 18%    
Martinique 8543.70.9099 3.7% 8.5%
• 
Excise (9.5%)
 
 
Mayotte 8543.70.9099 3.7% No sales tax    
Mexico 8543.70.99 0% 16%
• 
DTA (0.8% CIFD)
 
 
Monaco 8543.70.9099 3.7% 20%    
Montserrat 8543.70.90 5% No sales tax    
Morocco 8543.89.9090 2.5% 20%
• 
Parafiscal tax (0.25% CIF)
 
 
Myanmar 8543.70.9000 1% No sales tax    
Namibia 8543.70.9 0% 15%    
Netherlands 8543.70.9099 3.7% 21%    
New Zealand 8543.70.2919E 5% 15%
• 
Import entry transaction fee (NZ$46.89)
 
 
Nicaragua 8543.70.9900 0% 15%    
Nigeria 8543.70.0000 5% 5%    
Norway 8543.70.00 0% 25%
• 
Other import fee (0.3% CIF)
 
 
Oman 8543.70.90 0% No sales tax    
Pakistan 8543.70.90 5% 17%    
Panama 8543.70.90 15% 7%    
Paraguay 8543.70.99 12% 10%    
Peru 8543.70.9000 0% 16%
• 
Excise (0%)
• 
Additional fee (0% CIFD)
• 
Municipal tax (2% (CIFD + Excise + Tariff surcharge))
 
 
Philippines 8543.70.90 1% 12%    
Poland 8543.70.9099 3.7% 23%    
Portugal 8543.70.9099 3.7% 23%    
Puerto Rico 8543.70.9650 2.6% 7.25%    
Qatar 8543.70.90 0% No sales tax    
Reunion 8543.70.9099 3.7% 8.5%
• 
Excise (6.5%)
 
 
Romania 8543.70.9099 3.7% 24%    
Russian Federation 8543.70.9000 0% 18%    
Rwanda 8543.70.00 10% 18%
• 
Withholding tax (5% CIF)
 
 
Saint Kitts And Nevis 8543.70.90 5% 17%    
Saint Lucia 8543.70.90 5% 15%
• 
Service charge (5% CIF)
 
 
Saint Martin 8543.70.9099 0% No sales tax    
Saint Vincent And The Grenadines 8543.70.90 5% 15%
• 
Customs service charge (5% CIF)
 
 
San Marino 8543.70.9099 3.7% No sales tax    
Saudi Arabia 8543.70.90 0% No sales tax    
Serbia 8543.70.9090 5% 20%    
Singapore 8543.70.90 0% 7%    
Slovakia 8543.70.9099 3.7% 20%    
Slovenia 8543.70.9099 3.7% 22%    
South Africa 8543.70.9 0% 14%    
South Korea 8543.70.9090 8% 10%    
Spain 8543.70.9099 3.7% 21%    
Sri Lanka 8543.70.90 0% 0%
• 
PAL (Ports and Airport Levy) (5% CIF)
• 
Surcharge (15% Duty)
• 
Social Responsibility Levy (SRL) (1.5% (Duty + Surcharge + Excise))
 
 
Suriname 8543.70.90 5% 10%
• 
Consent law (1.5% CIF)
• 
Statistics law (0.5% CIF)
 
 
Swaziland 8543.70.9 0% 14%    
Sweden 8543.70.9099 3.7% 25%    
Switzerland 8543.70.00 0% 8%    
Taiwan (ROC) 8543.70.99407 4.5% 5%
• 
Trade promotion fee (0.04% CIF)
 
 
Tanzania 8543.70.00 10% 18%    
Thailand 8543.70.90000 10% 7%    
Trinidad And Tobago 8543.70.90 5% 15%    
Turkey 8543.70.900019 3.7% 18%    
Turks And Caicos Islands 8543.70.0 30% No sales tax    
Uganda 8543.70.00 10% 18%
• 
Withholding tax (6% CIF)
 
 
Ukraine 8543.70.9000 1% 20%    
United Arab Emirates 8543.70.90 0% No sales tax    
United Kingdom 8543.70.9099 3.7% 20%    
United States 8543.70.9650 2.6% Depends on state
• 
Merchandise Processing Fee ()
 
 
Uruguay 8543.70.99 12% 22%    
Venezuela 8543.70.99 12% 12%    
Vietnam 8543.70.90 0% 10%    


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