Product classification
HS code for Cigarettes: 2402.20
Cigarettes, containing tobacco.
Classification of cigarettes under HS 2402.20
Cigarettes containing tobacco are classified under HS code 2402.20. This code is part of Chapter 24, which encompasses tobacco and manufactured tobacco substitutes. The classification is specific to products consisting of a tobacco core wrapped in paper. To fall under this code, the product must contain tobacco; if it consists entirely of tobacco substitutes, it moves to a different sub-heading (2402.90). The classification includes standard cigarettes, "light" versions, and mentholated varieties, provided the primary combustible material is tobacco. Customs authorities look at the construction of the product—specifically the paper wrapper and the presence of a filter—to distinguish it from cigars or cigarillos. Under GRI 1, the heading 2402 covers cigars, cheroots, cigarillos, and cigarettes. The sub-heading 2402.20 is specifically for cigarettes containing tobacco. This includes products made from flue-cured, burley, or oriental tobacco blends. The weight of the cigarette and the type of paper used are secondary to the fact that it is a tobacco-filled paper tube. The Explanatory Notes clarify that this heading includes cigarettes containing tobacco regardless of the proportion of tobacco, as long as it is not a substitute-only product. This code is heavily regulated due to excise taxes and health regulations. It does not include electronic cigarettes or heated tobacco products that do not involve combustion in the traditional sense, as those are classified under 8543.40 or 2404.11 respectively. The classification is straightforward but requires verification that the wrapper is indeed paper and not a tobacco leaf, which would change the classification to 2402.10.
- Covers
- Standard tobacco cigarettes
- Menthol cigarettes
- Filter-tipped cigarettes
- Cigarettes without filters
- Bidis (tobacco wrapped in tendu leaf, though often classified here depending on regional notes)
- Also under 2402.20
- Marlboro Red
- Camel Filters
- Lucky Strike Original
- Winston Classic
- Pall Mall Blue
Codes often confused with 2402.20
Common mistake. The most common misclassification is with 2402.90, which is for cigarettes made from tobacco substitutes (like herbal cigarettes). Another common error is confusing them with 2402.10 (cigars/cigarillos) if the wrapper is dark or textured, or with 2404.11 for modern "heat-not-burn" tobacco sticks.
Top exporters and importers of HS 240220 (the code used for cigarettes), 2025
In 2025, the largest exporter of HS 240220 (the code used for cigarettes) in UN Comtrade data was Poland, with 23% of world exports; the largest importer in UN Comtrade data was Germany, with 16% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 240220, not only cigarettes.
Top exporters 2025 · share of world exports
- 1 Poland $5.1B 23% of world exports
- 2 Czechia $1.6B 7.3% of world exports
- 3 Germany $1.5B 7.0% of world exports
World total: $22.0B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $3.7B 16% of world imports
- 2 Italy $1.8B 7.6% of world imports
- 3 Spain $1.3B 5.3% of world imports
World total: $23.7B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Brazil NCM code for cigarettes
Brazil classifies cigarettes under NCM 2402.20.00: HS 2402.20 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about cigarettes
What is the HS code for Cigarettes?
The HS code for Cigarettes is 240220 (Cigarettes; containing tobacco). Cigarettes containing tobacco are classified under HS code 2402.20.
How do I classify Cigarettes for customs?
Cigarettes is classified under HS code 240220 — Cigarettes; containing tobacco. This is a 6-digit subheading level code.
Are herbal cigarettes classified here?
No, herbal cigarettes that contain no tobacco are classified under HS code 2402.90 as tobacco substitutes.
Which countries are the top exporters of cigarettes (HS 240220)?
In 2025, the top exporters of HS 240220 (the code used for cigarettes) in UN Comtrade data were Poland ($5.1B, 23% of world exports), Czechia ($1.6B) and Germany ($1.5B). World exports came to about $22.0B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of cigarettes (HS 240220)?
In 2025, the top importers of HS 240220 (the code used for cigarettes) in UN Comtrade data were Germany ($3.7B, 16% of world imports), Italy ($1.8B) and Spain ($1.3B). World imports came to about $23.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Is the HS code for Cigarettes the same in all countries?
The base HS code 240220 for Cigarettes is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for cigarettes in Brazil?
In Brazil, cigarettes (HS 240220) is classified under NCM 2402.20.00.