Exhibit 21.1

A full list of British American Tobacco p.l.c.’s subsidiary undertakings, associates and joint ventures and joint operations as defined by IFRS (showing the country of incorporation, effective percentage of equity shares held and full registered office addresses) as at 31 December 2016 is disclosed below.

The subsidiary undertakings that are held directly by British American Tobacco p.l.c. (the ultimate parent company) are indicated thus*; all others are held by sub-holding companies.

Unless otherwise stated, the equity shares held are in the form of ordinary shares or common stock, except for those indicated thus#, which include preference shares. The effective percentage of equity shares held in subsidiary undertakings is 100% unless otherwise stated. Further, where the effective percentage of equity shares held by the sub-holding company is different from that held by British American Tobacco p.l.c., the percentage of equity shares held by British American Tobacco p.l.c. is indicated thus^ and is shown after the percentage interest held by the sub-holding company.

The results of a number of these subsidiary undertakings principally affect the financial statements of the BAT Group. These principal subsidiary undertakings are highlighted in blue and are considered to be the main corporate entities in those countries which, in aggregate, contributed over 80% of the BAT Group revenue and profit from operations.

Subsidiary Undertakings

Albania

Rruga e Kavajes, Ish Kombinati Ushqimor, Tirana, Albania

British American Tobacco - Albania SH.P.K.

Algeria

Industrial Zone, Cheraga, El Omrane, Ouled Fayet Road, Lot 04 Ilot 789, Algiers, Algeria

British American Tobacco (Algérie) S.P.A. (51%)

Angola

Viana Park, Polo Industrial, Viana, Luanda, Angola

Agrangol Limitada (77%)

British American Tobacco - B.A.T. Angola, Limitada ⁽ⁱ⁾

Fabrica de Tabacos de Cacuso (51%)

SETA, Sarl (98%)

Sociedade Geral de Distribuição e Comércio, Limitada

Sociedade Industrial Tabacos Angola LDA (76.60%)

Sociedade Unificada Tabacos Angola LDA (76.30%)

Argentina

San Martín 140, Floor 14, City of Buenos Aires, Argentina

British American Tobacco Argentina S.A.I.C.y F. (99.95%)

Australia

166 William Street, Woolloomooloo, NSW 2011, Australia

American Cigarette Company (Overseas) Pty. Limited

B.A.T Australia Pty. Limited

British American Tobacco (Australasia Holdings) Pty Limited

British American Tobacco Australasia Limited

British American Tobacco Australia Limited

British American Tobacco Australia Overseas Pty Limited

British American Tobacco Australia Services Limited

British American Tobacco Australia Superannuation Pty Limited

British American Tobacco Australia Vending Limited

British American Tobacco Manufacturing Australia Pty Ltd.

British American Tobacco South Pacific Exports Limited

Carreras Proprietary Limited

Granville Tobacco Processors Pty. Limited

Martins of Piccadilly Pty Ltd

Nicovations Australia Pty Limited

Rothmans Asia Pacific Limited ^#

T.A. Field Pty Limited

The Benson & Hedges Company Pty. Limited

The Nelson Tobacco Manufacturing Corporation Pty. Ltd

W.D. & H.O. Wills Holdings Limited

Wills (Pagewood) Pty Limited

Austria

Dr. Karl Lueger Platz 5, 1010, Wien, Austria

British American Tobacco (Austria) GmbH

Bahrain

Unit 1, Building 2126, Road 1734, Block 117, Hidd Town, Bahrain

British American Tobacco Middle East S.P.C.

Bangladesh

New DOHS Road, Mohakhali, Dhaka 1206, Bangladesh

British American Tobacco Bangladesh Company Limited (72.91%)

Barbados

Braemar Court, Deighton Road, St, Michael, Barbados

B.C.O., Inc

Chancery Chambers, Chancery House, High Street, Bridgetown, Barbados

Southward Insurance Ltd.

Belarus

7th Floor, 3 Kuprevicha Str., Minsk, 220141, Belarus

British-American Tobacco Trading Company Foreign Private Trading Unitary Enterprise

Belgium

Globe House, 4 Temple Place, WC2R 2PG, London,

United Kingdom

British American Tobacco Holdings Belgium N.V.

Nieuwe Gentsesteenweg 21, 1702 Groot-Bijgaarden, Belgium

British American Tobacco Belgium S.A.

Tabacofina-Vander Elst N.V.

Rue de Koninck 38, 1080 Sint-Jans-Molenbeek, Belgium

British American Tobacco Co-ordination Centre/L.P. Co-ordination Centre VOF

Benin

Cotonou, Lot Numbero H19, Quartiers Les Cocotiers, 01 BP 2520, Benin

British American Tobacco Benin SA

Bosnia and Herzegovina

Fra Dominka Mandića 24 A, 88220 Široki Brijeg, Bosnia and Herzegovina

IPRESS d.o.o. (51%) (49.70%) ^

Ulica Carice Milice br. 11, 78000 Banja Luka, Bosnia and Herzegovina

British American Tobacco - BAT - BL d.o.o.

ul. Azize Šaćirbegović 1, 71000 Sarajevo-Novo Sarajevo, Bosnia and Herzegovina

TDR d.o.o. Sarajeva

ul. Kolodvorska 12, 71000 Sarajevo-Novo Sarajevo, Bosnia and Herzegovina

iNovine BH d.o.o. (100%) (97.45%) ^

Opresa d.d. (97.45%)

Botswana

Plot 64518, Fairgrounds, Office Park, Gaborone, Botswana

British American Tobacco Botswana (Pty) Limited

Business Venture Investments Botswana 6773 (Pty) Ltd.

Brazil

Rua Candelaria 66, Rio de Janeiro, Brazil

Yolanda Participacoes S.A.

Rua Candelaria 66, Salas 101 a 1201, Rio de Janeiro, Brazil

Souza Cruz LTDA

Brunei Darussalam

6th Floor, Bang Hj Ahmad Laksamana Othman, 38-39, Jalan Sultan, Bandar Seri Begawan BS8811, Brunei Darussalam

Commercial Marketers and Distributors Sdn. Bhd. (100%)

(50%) ^

Bulgaria

115 M, Tsarigradsko Shose Blvd., Building D, Floor 5, Sofia, Mladost Municipality, 1784, Bulgaria

British American Tobacco Trading EOOD

Cambodia

1121 National Road 2, Prek Tanou Village, Sangkat Chak Ang Re Leu, Khan Mean Chey, Phnom Penh, Kingdom of Cambodia

British American Tobacco (Cambodia) Limited (71%)

No.33, Street No. 294 (Corner of Street No. 29), Sangkat Tonle Bassac, Khan Cham Karmon, Phnom Penh, Cambodia

British American Tobacco (Cambodge) International Limited

Cameroon

Rue Njo Njo, Bonapriso - B.P. 259, Douala, Cameroon

British American Tobacco Cameroun S.A. (99.75%)

Canada

3711 St-Antoine West, Montreal, Quebec, H4C 3P6, Canada

Allan Ramsay and Company Limited

Cameo Inc.

Construction Romir Inc.

Genstar Corporation ⁽ⁱⁱ⁾

Imperial Brands Limited

Imperial Tobacco Canada Limited

Imperial Tobacco Company Limited

Imperial Tobacco Products Limited

Imperial Tobacco Services Inc.

John Player & Sons Ltd

Liggett & Myers Tobacco Company of Canada Limited ⁽ⁱⁱⁱ⁾

Marlboro Canada Limited

Medaillon Inc.

2004969 Ontario Inc.

Chile

Isidora Goyenechea 3000, piso 19, Las Codes, Chile

BAT Chile S.A. (100%) (99.41%) ^

British American Tobacco Chile Operaciones S.A. (99.50%)

Inversiones Casablanca S.A.

China

Unit 1001 in 901, 9/F, Building 3, No.8 Guanghuadongli, Chaoyang District Beijing, People’s Republic of China

British American Consulting (Beijing) Ltd

Colombia

Av. Cra. 72 # 80-94 Piso 10. Bogotá, Colombia

British American Tobacco Colombia S.A.S.

Vype Colombia S.A.S.

Congo (Democratic Republic of)

149, A&B Boulevard du 30 Juin, Gombe, Kinshasa, Democratic Republic of Congo

BAT Services Congo SARL

1er étage, Immeuble du Centenaire, Gombe, Kinshasa, Democratic Republic of Congo

BAT Distribution SARL

British American Tobacco Congo SARL

Costa Rica

325 Metros este del Puente de la Firestone, Llorente, Flores, Heredia, Costa Rica

BASS Americas S.A.

BATCCA Park Inversiones Immobiliarias, S.A.

BATCCA Servicios S.A.

Croatia

Draškovićeva 27, 10000 Zagreb, Croatia

Inovine d.d. (88.80%)

Ivana Lučića 2/a, 10000 Zagreb, Croatia

BAT HRVATSKA d.o.o.

Bonaster d.o.o.

Obala V. Nazora 1, 52210 Rovin, Croatia

Adiste d.o.o.

Istagratika d.d. Cardboard Packaging Production

TDR d.o.o.

Osječka 2, 33000 Virovitica, Croatia

Hrvatski Duhani d.d. Tobacco Leaf Processing (89.55%)

Cuba

Calle San Jose y Princesa, Municipio 10 de Octubre, Ciudad de La Habana, Cuba

Brascuba Cigarrillos S.A. (50%) (37.63%) ^

Cyprus

Photiades Business Centre, 5th Floor, 8 Stasinou Avenue, Nicosia, CY-1060, Cyprus

B.A.T (Cyprus) Limited

Carreras of Cyprus (Export) Limited

Rothmans (Middle East) Limited

Rothmans Distribution Services Limited

Rothmans of Pall Mall (Cyprus) Limited

Czech Republic

Karolinská 654/2, Prague 8 – Karlín, 186 00, Czech Republic

British American Tobacco (Czech Republic), s.r.o.

Denmark

Vester Farimagsgade 16, 1606 Copenhagen, Denmark

British American Tobacco Denmark A/S (House of Prince A/S)

Precis (1789) Denmark A/S

Djibouti

B.P. 2392, Djibouti

Tobacco Exporters International (Mer Rouge) SARL

Rue de Magadiscio, Lot No. 133, Djibouti City, Djibouti

British American Tobacco Djibouti SARL

Egypt

10 Omar Ibn El Khattab St. City Stars Complex, Star Capital Towers 4A, 8th floor, Heliopolis, Cairo, Egypt

BETCO for General Services and Marketing LLC

BETCO for Trade and Distribution LLC

British American Tobacco North Africa LLC

City Stars Complex, Star Capital 4A, 10th Floor, Omar Ibn El Khattab St., Heliopolis, Cairo, Egypt

British American Tobacco Egypt LLC

Plot No.33, Taqseem Al Marwaha, Qatameya, Nasr City, Cairo, Egypt

English American Company for Importation and Trade LLC

Eritrea

P.O. Box 749, 62 Ras Alula Street, Asmara, Eritrea

British American Tobacco (Eritrea) Share Company ^#

Estonia

Mustamäe Tee 46, 10621 Tallinn, Estonia

British American Tobacco Estonia AS

Ethiopia

Bole Road, TK Building 3rd Floor, Addis Ababa, Ethiopia

Tobacco Marketing Consultants

Fiji

Lady Maria Road, Nabua, Suva, Fiji

British American Tobacco (Fiji) Marketing Limited

Central Manufacturing Company Limited

Rothmans of Pall Mall (Fiji) Limited

Finland

Itamerentori 2, 00180, Helsinki, Finland

British American Tobacco Finland Oy

France

8 Rue La Boétie, 75008 Paris, France

Carreras France SAS

Cœur Défense Tour A 100-110 Esplanade de Gaulle 92932 Paris La Défense Cedex, France

British American Tobacco France SAS

France 23, rue du Roule, 75001 Paris, France

Nicoventures France S.A.S.

Germany

Alsterufer 4, 20354 Hamburg, Germany

BATIG Gesellschaft fur Beteiligungen m.b.H.

British American Tobacco (Germany) GmbH

British American Tobacco (Hamburg International) GmbH

British American Tobacco (Industrie) GmbH

TDR Germany GmbH Hamburg

Schillerstr. 10, 28195 Bremen, Germany

Chic Deutschland GmbH

Weiherstraße 26, 95448 Bayreuth, Germany

Batberg Cigarettenfabrik GmbH

Ghana

F190/5 Josiah Tongogari Street, Opposite Tante Marie Restaurant, Labone-Accra, Ghana

British American Tobacco Ghana Limited (97.09%)

Greece

27, Ag. Thoma Street, Maroussi, 151 24, Greece

British American Tobacco Hellas S.A.

Guernsey

St Martin’s House, Le Bordage, St. Peter’s Port, GY1 4AU, Guernsey

Belaire Insurance Company Limited

Guyana

90 Carmichael Street, South Cummingsburg, Georgetown, Guyana

Demerara Tobacco Company Limited (70.25%)

Honduras

Boulevard del Sur, Zona El Cacao, San Pedro Sula, Depart. de Cortés, Honduras

Tabacalera Hondureña S.A. (83.64%)

Hong Kong

11/F, One Pacific Place, 88 Queensway, Hong Kong

British American Tobacco China Investments Limited

16/F, Two International Finance Centre, 8 Finance Street, Central, Hong Kong

British American Tobacco Asia-Pacific Region Limited

British-American Tobacco Company (Hong Kong) Limited

Units 2501 and 2506 to 2510, 25/F Island Place Tower, Island Place 510, King’s Road, Hong Kong

American Cigarette Company Limited

British Cigarette Company (1964) Limited

Hungary

H-1124, Budapest, Csörsz utca 49-51. 3. em., Hungary

BAT Pécsi Dohánygyár Kft.

Indonesia

Capital Place 6th Floor, Jl. Gatot Subroto Kav. 18, Jakarta 12710 Indonesia

PT Bentoel Internasional Investama, Tbk (92.48%) ^

Jl. Halmahera No. 98-100, Ciptomulyo, Sukun, Malang, Jawa Timur 65117 Indonesia

PT Lestariaputra Wirasejati (100%) (92.48%) ^

PT Pantura Tobacco (100%) (92.48%) ^

Jl. Ichwan Ridwan Rais No. 47, Tanjungrejo Sukun, Kotamadya Malang, Jawa Timur 65147 Indonesia

PT Bintang Boladunia (100%) (92.48%) ^

Jl. Niaga 4A, Ciptomulyo, Sukun, Malang, Jawa Timur 65148 Indonesia

PT Java Tobacco (100%) (92.48%) ^

Jl. Pulau Galang No. 2B, Ciptomulyo, Sukun, Kotamadya Malang, Jawa Timur 65148 Indonesia

PT Cipta Persona Bintang (100%) (92.48%) ^

PT Perusahaan Dagang Suburaman (100%) (92.48%) ^

Jl. Raya Karangduren RT 05/04, Desa Banjararum, Kecamatan Singosari, Kabupaten Malang, Jawa Timur 65162 Indonesia

PT Bintang Jagat Sejati (100%) (92.48%) ^

Jl. Raya Karanglo, Desa Banjararum, Kecamatan Singosari, Jawa Timur 65153 Indonesia

PT Amiseta (100%) (92.48%%) ^

PT Bentoel Prima ^(iv) (100%) (92.48%) ^

PT Perusahaan Dagang dan Industri Tresno (100%) (92.48%) ^

Jl. Susanto No. 2B, Ciptomulyo, Sukun, Malang, Jawa Timur 65148 Indonesia

PT Bentoel Distribusi Utama (100%) (92.48%) ^

Iran, Islamic Republic of

No. 2 Saba Boulevard with Africa Boulevard, Tehran, 19667, Islamic Republic of Iran

B.A.T. Pars Company (Private Joint Stock) (99.90%)

Unit 09, Level 9, 114, Kaj Abadi Street Valiasr, Tehran, 1966916545, Islamic Republic of Iran

TDR Parisian Co

Iraq

Enkawa, Erbil, Kurdistan Region of Iraq

B.A.T. Iraqia Company for Tobacco Trading Limited

Ireland

The Greenhouse, 6th Floor, Block E, Mountainview, Leopardstown, Dublin, 18, Ireland

BAT Investments (Ireland) Limited

Carreras (Ireland) Limited

Carroll Group Distributors Limited

Murray Tobacco Limited ^(v)

P.J. Carroll & Company Limited ^(iv)

Rothmans of Pall Mall (Ireland) Limited ^(v)

William Ruddell Limited

Isle of Man

2nd Floor, St Mary’s Court, 20 Hill Street, Douglas, IM1 1EU, Isle of Man

Abbey Investment Company Limited

The Raleigh Investment Company Limited

Tobacco Investments Limited

Tobacco Manufacturers (India) Limited

Israel

Yad Harutzim St. Siim Park Building ≠9E, P.O.Box 8811 Netanya South 42504, Israel

Overseas Tobacco Limited

Italy

Via Amsterdam 147, 00144 Rome, Italy

British American Tobacco Italia S.p.A.

Jamaica

13A Ripon Road, Kingston 5, Jamaica

Carreras Limited (50.44%) ^(x)

Cigarette Company of Jamaica Limited (100%) (50.40%) ^

Twickenham Park, Spanish Town, St. Catherine, Jamaica

Sans Souci Development Limited (100%) (50.40%) ^

Sans Souci Limited (100%) (50.40%) ^

Japan

Atago Mori Tower 21F, 2-5-1 Arago, Minato-Ku, Tokyo, 105-622, Japan

British American Tobacco Japan, Ltd.

Jersey

3rd Floor, 24 Hill Street, St Helier, JE2 4UA, Jersey

BAT (CI) Finance Limited

BAT (CI) Holdings Limited

British American Tobacco (CI) Limited

Inter-Euro Holdings (Jersey) Limited

Pathway 1 (Jersey) Limited

Pathway 2 (Jersey) Limited #

Pathway 4 (Jersey) Limited

Pathway 5 (Jersey) Limited

Jordan

Salman Quadah Street, Behind Abdoun Mall Opp. Khaled Khreisat Complex, Villa No. (1), Abdoun, Amman, Jordan

British American Tobacco – Jordan Private Shareholding Company Limited ^(xii)

Kazakhstan

Kazybek bi 20 A, Almaty, Republic of Kazakhstan

British American Tobacco Kazakhstan Trading LLP

Kenya

8 Likoni Road, Industrial Area, P.O. Box 30000-00100, Nairobi, Kenya

African Cigarette Company (Overseas) Limited (100%) (60%) ^

BAT Kenya Tobacco Company Limited (100%) (60%) ^

9 Likoni Road, Industrial Area, P.O. Box 30000-00100, Nairobi, Kenya

British American Tobacco Area Limited

10 Likoni Road, Industrial Area, P.O. Box 30000-00100, Nairobi, Kenya

British American Tobacco Kenya plc (60%)

11 Likoni Road, Industrial Area P.O. Box 30000-00100, Nairobi, Kenya

East African Tobacco Company (Kenya) Limited (100%)

(60%) ^

Korea, Republic of

Gangnam Finance Center, 152 Teheran-ro, Gangnam-gu, Seoul, Republic of Korea

British American Tobacco Korea Limited

141, Gongdan1-ro, Sanam-Myun, Sacheon City, Kyungsangnamdo, Republic of Korea

British American Tobacco Korea Manufacturing Limited

Kosovo, Republic of

Llapllaselle, Gracanicë, Republika e Kosoves

TDR shp.p.k. Pristina

Latvia

Mukusalas iela 101, Riga LV-1004, Latvia

British American Tobacco Latvia SIA

Lithuania

Verkiu str. 29, LT 09108 Vilnius, Lithuania

UAB British American Tobacco Lietuva

Luxembourg

2, Avenue Charles de Gaulle, 1653 Luxembourg, Grand Duchy of Luxembourg

British American Tobacco Brands (Switzerland) Limited

Macedonia, Republic of

BOULEVARD “8-mi SEPTEMVRI” No 16 SKOPJE – KARPOSH, KARPOSH, Republic of Macedonia

TDR Skopje d.o.o.e.i. Skopje

Malawi

Northgate Arcade, Highway Chipembere, Blantyre, Malawi

British American Tobacco (Malawi) Limited

Malaysia

Level 8, Symphony House, Block D13, Pusat Dagangan Dana 1, Jalan PJU 1A/46, 47301, Petaling Jaya, Selangor Darul Ehsan, Malaysia

British American Tobacco GSD (Kuala Lumpur) Sdn Bhd

Lot L4-E-1A & 1B, Enterprise 4, Technology Park Malaysia, Lebuhraya Puchong Sg Besi, Bukit Jalil, 57000 Kuala Lumpur, Malaysia

BAT Aspac Service Centre Sdn Bhd

Virginia Park, Jalan Universiti, 46200 Petaling Jaya, Selangor Darul Ehsan, Malaysia

British American Tobacco Malaysia Foundation ^(viii)

British American Tobacco (Malaysia) Berhad (50%)

Commercial Marketers and Distributors Sdn. Bhd. (100%)

(50%) ^

Rothmans Brands Sdn. Bhd. (100%) (50%) ^

The Leaf Tobacco Dev. Corp. of Malaya Sdn. Bhd. (100%) (50%) ^

Tobacco Blenders and Manufacturers Sdn. Bhd. (100%)

(50%) ^

Tobacco Importers and Manufacturers Sdn. Bhd. (100%)

(50%) ^

Mali

Hippodrome, Rue 249X218, Porte 569, Bamako, BP 2065, Mali

British American Tobacco (Mali) Sarl

Malta

PM Building, Level 2, Mriehel Industrial Zone, Bone Street, Mriehel, BKR3000, Malta

British American Tobacco (Malta) Limited

Central Cigarette Company Limited

Rothmans of Pall Mall (Malta) Limited

Mexico

Francisco I Madero 2750 Poniente, Colonia Centro, Monterrey, Nuevo León, C.P. 64000, Mexico

British American Tobacco Mexico Comercial, S.A. de C.V.

British American Tobacco Mexico Distribuciones, S.A. de CV

British American Tobacco Mexico, S.A. de C.V. ^(iv)

British American Tobacco Servicios S.A. de C.V.

Cigarrera La Moderna, S.A. de C.V.

Predio Los Sauces Sin número, Colonia Los Sauces, C.P. 63195, Tepic, Nayarit, Mexico

Procesadora de Tabacos de Mexico, S.A. de C.V. (93%)

Moldova, Republic of

65, Stephan cel Mare Str., off. 414-417, Chisinau, MD2001, Republic of Moldova

British American Tobacco–Moldova S.R.L.

Montenegro

Rimski Trg 50, Podgorica, Republic of Montenegro

TDR d.o.o. Podgorica

Mozambique

2290 Avenida de Angola, Maputo, Mozambique

British American Tobacco Mozambique Limitada 95%

Sociedade Agricola de Tabacos Limitada 95%

Myanmar

55/56, Schwe Thanlwin, Industrial Zone, Hlaing Thar Yar Township, Yangon, Myanmar

British American Tobacco Myanmar Limited (51%) ^(x)

British American Tobacco Myanmar Services Limited ^(x)

Namibia

Shop 48, Second Floor Old Power Station Complex, Armstrong Street, Windhoek, Namibia

British American Tobacco Namibia (Pty) Limited

Netherlands

Handelsweg 53 A, 1181 ZA, Amstelveen, Netherlands

B.A.T Finance B.V.

B.A.T. Netherlands Finance B.V.

British American Tobacco European Operations Centre B.V.

British American Tobacco Exports B.V.

British American Tobacco Financial Holdings Cooperatief W.A.

British American Tobacco Holdings (Australia) B.V.

British American Tobacco Holdings (Caricom) B.V.

British American Tobacco Holdings (Hong Kong) B.V.

British American Tobacco Holdings (Malaysia) B.V.

British American Tobacco Holdings (South Africa) B.V.

British American Tobacco Holdings (Sri Lanka) B.V.

British American Tobacco Holdings (The Netherlands) B.V.

British American Tobacco Holdings (Venezuela) B.V.

British American Tobacco Holdings (Vietnam) B.V.

British American Tobacco International (Holdings) B.V.

British American Tobacco International Europe (Nederland) B.V.

British American Tobacco International Investments B.V.

British American Tobacco Manufacturing B.V.

British American Tobacco Nederland B.V.

British American Tobacco Western Europe Region B.V.

Chic Nederland B.V.

Koninklijke Theodorus Niemeyer B.V.

Molensteegh Invest B.V.

Precis (1789) B.V.

Precis (1790) B.V.

Rothmans Far East B.V.

Rothmans International Holdings B.V.

Rothmans International Holdings II B.V.

Rothmans Tobacco Enterprises B.V.

Rothmans Tobacco Investments B.V.

Rothmans UK Holdings B.V.

Turmac Tobacco Company B.V.

New Zealand

2 Watt Street, Parnell, Auckland, 1052, New Zealand

British American Tobacco (New Zealand) Limited

British American Tobacco Holdings (New Zealand) Limited

25 Princess Street, Palmerston North, New Zealand

New Zealand (UK Finance) Limited ^#

Bell Gully, Level 22, Vero Centre, 48 Shortland Street, Auckland, 1010, New Zealand

Nicovations New Zealand Limited

Niger

C/O Niger Briques SARL, Grand, Marché Niamey BP2401, Niamey-Niger

British American Tobacco Niger

Nigeria

1, Tobacco Road, Oluyole Toll Gate, Ibadan, Nigeria

British American Tobacco (Nigeria) Limited

Plot PC 35, Idowu Taylor Street, Victoria Island, Lagos, Nigeria

British American Tobacco Exports (Nigeria) Limited

Rising Sun Building, 2 Olumegbon Road, Ikoyi, Lagos, Nigeria

British American Tobacco Marketing Nigeria Limited

Norway

Klaus Torgårdsvej 3, 0372 Oslo, Norway

British American Tobacco Norway AS

Pakistan

Serena Business Complex. Khayaban-e-Suhrwardy, Islamabad, Pakistan

British American Tobacco SAA Services (Private) Ltd

Pakistan Tobacco Company Limited (94.65%)

Phoenix (Private) Limited (100%) (94.65%) ^

Panama

Torre Banco Panama, Boulevard Costa Del Este y Aveida La Rotonda, Piso 14, Oficina 1400, Costa del Este Ciudad de Panama, Panama

BAT Caribbean, S.A.

British American Tobacco Central America S.A. (87.76%)

British American Tobacco Panama S.A.

Tabacalera Istmeña S.A.

Papau New Guinea

Level 4 Mogoru Moto Building, Champion Parade, Port Moresby, NCD, Papua New Guinea

Rothmans of Pall Mall (P.N.G.) Limited ^(iv)

Level 10 Deloitte Tower, Douglas Street, Port Moresby, NCD, Papau New Guinea

British American Tobacco (PNG) Limited

Papua New Guinea Tobacco Company Limited

Paradise Tobacco Company Pty. Limited ^(iv)

Paraguay

Avenida Brasilia No 767, Asuncion, Paraguay

British American Tobacco Productora de Cigarrillos S.A.

Peru

Pasaje Santa Rosa 256, Ate, Lima, Perú.

British American Tobacco del Peru Holdings S.A.A. (98.98%) ^(vi)

British American Tobacco del Peru, S.A.C.

Philippines

6th Floor Tuscan Building, Herrera Street, Legaspi Village, City of Makati, Philippines

Alhambra Industries Inc. ^#

Poland

Aleja Wojska Polskiego 23c, 63-500, Ostrzeszow, Poland

CHIC SP. ZO.O.

CHIC sp.zo.osp.k.

Nicoventures Polska sp. z.o.o. eSMOKING Liquids sp.zo.o eSMOKING Liquids sp.zo.o.sp.k.

Chic Investments sp.zo.o.

Krakowiakow 48, 02-255, Warszawa, Poland

British American Tobacco Polska Trading sp. zo.o.

PLAC ANDERSA 7, 61-894, Poznan, Poland

Chic Holding sp.zo.o

Rubiez 46, 61-612, Poznan, Poland

eSMOKING INSITUTE sp.zo

Ul. Ilzecka 26, 02-135, Warsaw, Poland

Nicoventures Poland Sp. Z.o.o.

Ul. Tytoniowa 16, 16-300, Augustow, Poland

British-American Tobacco Polska S.A.

Portugal

Avenida Engenheiro Duarte Pacheco 26, 7 Piso 1070, Lisboa, Portugal

COTAPO Empreendimentos Commerciais e Industriais S.A.

Réunion

5, Immeuble Cap, Avenue Théodore Drouhet, ZAC Horizon 2000, Le Port, 97420, IIe de la Réunion

B.A.T. La Reunion SAS

Romania

319 Splaiul Independentei, Sema Parc “City Buiding”, 1st Floor, 6th Sector, Bucharest, Romania

British American Shared Services (Europe) S.R.L.

Ploiesti, 17-19 Laboratorului Street, Prahova County, Romania

British-American Tobacco (Romania) Investment S.R.L.

Bucharest Business Park - Building B2, 1A Bucuresti - Ploiesti (DN1) Road, Sector 1, Bucharest 013681, Romania

British American Tobacco (Romania) Trading SRL

Russia

197229 Russia, Saint Petersburg, 3rd Konnaya lakhta, 39

CJSC ‘British American Tobacco-SPb’ ^#

121614 Russia, Moscow, Krylatskaya st., 17, bld. 2

CJSC ‘International Tobacco Marketing Services’

Rwanda

Soras Building, 2nd Flr, Boulevard de la Revolution P.O Box 650 Kigali, Rwanda

British American Tobacco Rwanda Limited

Saint Lucia

c/o ADCO Incorporated, 10 Manoel Street, Castries, Saint Lucia

Carisma Marketing Services Ltd

ries, St Lucia Pointe Seraphine, Castries, Saint Lucia

Rothmans Holdings (Caricom) Limited

Samoa

Vaitele, Apia, Samoa. P.O.Box 1304.

British American Tobacco (Samoa) Limited

Senegal

Almadies, Route Hôtel Méridien en Face Club Med, Dakar, Senegal

Tobacco Marketing Consultant TMC S.A.R.L

Serbia

Bulevar Mihaila Pupina 165G, Belgrade, 11070, Serbia

British American Tobacco South – East Europe d.o.o.

Kralja Stefana Provencanog 209, Vranje, 17500, Serbia

British American Tobacco Vranje a.d. ^(vii) (88%)

TDR d.o.o. Beograd

Singapore

15 Senoko Loop , Singapore, 758168

Agrega Asia Pacific Pte. Ltd.

British American Tobacco Asia Pacific Treasury Private Limited

British American Tobacco International Services Pte Ltd

British-American Tobacco (Singapore) Private Limited

British-American Tobacco Marketing (Singapore) Private Limited

Rothmans Industries Private Limited

18 Ah Hood Road #12-51, Hiap Hoe Bldg at Zhongshan Park, Singapore, 329983

British American Tobacco Sales & Marketing Singapore Pte. Ltd.

RHL Investments Pte Limited ^#

Slovenia

Bravničarjeva ulica 13, 1000 Ljubljana, Slovenia

British American Tobacco d.o.o.

TDR Rovita d.o.o. Liubliana

Solomon Islands

Kukum Highway, Ranadi, Honiara, Honiara, Solomon Islands

Solomon Islands Tobacco Company Limited

South Africa

Waterway House South, 3 Dock Road, V&A Waterfront, Cape Town 8000, South Africa

Agrega EEMEA (Pty) Limited

Amalgamated Tobacco Corporation (South Africa) (Pty) Limited

American Cigarette Company (Overseas) Ltd.

Benson & Hedges (Pty) Limited

British American Shared Services Africa Middle East (Pty) Limited

British American Tobacco GSD (South Africa) (Pty) Limited

British American Tobacco Holdings South Africa (Pty) Limited ^#

British American Tobacco Manufacturers South Africa (Pty) Ltd.

British American Tobacco Properties South Africa (Pty) Ltd.

British American Tobacco Services South Africa (Pty) Limited

British American Tobacco South Africa (Pty) Limited

British American Tobacco Southern Africa Markets (Pty) Limited

Brown & Williamson Tobacco Corporation (Pty) Limited

Business Venture Investments No 216 (Pty) Limited

Carlton Cigarette Company (Pty) Limited

Gauloises (Pty) Limited

Intercontinental Tobacco Company (Pty) Ltd.

John Chapman (Pty) Limited

John Player & Sons (Pty) Limited

Kentucky Tobacco Corporation (Pty) Limited

Martins of London (Pty) Limited

Rembrandt Tobacco Corporation (Overseas) Ltd

Riggio Tobacco Corporation of New York Ltd

Rothmans of Pall Mall London Limited

St. Regis Tobacco Corporation Ltd

Stellenbosch Development Company (Pty) Limited

Thomas Bear’s Son & Co (Pty) Limited

Tobacco Research and Development Institute (Pty) Limited

W.D. & H.O. Wills (Pty) Limited

Westminster Tobacco Company (Cape Town & London) (Pty) Limited

Winfield Tobacco Corporation (Pty) Limited

Winston Tobacco Company Limited

Spain

Torreo Espacio, Paseo de la Castellana, 259D, 28046 Madrid, Spain

British American Tobacco España, S.A.

Sri Lanka

178 Srimath Ramanathan Mawatha, Colombo, 15, Sri Lanka

Ceylon Tobacco Company Plc (84.13%)

Sudan

Gomhoreya Street, Khartoum, Sudan, PO Box 1381

Blue Nile CIgarette Company Limited

Swaziland

Rhus Office Park, Kal Grant Street, P.O. Box 569, Mbabane, Swaziland

British American Tobacco Swaziland (Pty) Limited

Sweden

Warfvinges väg 35, 112 51 Stockholm, Sweden

British American Tobacco Sweden AB

British American Tobacco Sweden Holding AB

Stenåldersgatan 23, 213 76 Malmö, Sweden

Fiedler & Lundgren AB

Switzerland

Zählerweg 4, 6300 Zug, Switzerland

AD Tabacs International S.A.

American-Cigarette Company (Overseas) Limited

British American Tobacco International Limited

Rothmans of Pall Mall Limited

Route de France 17, 2926 Boncourt, Switzerland

British American Tobacco Switzerland S.A.

British American Tobacco Switzerland Vending SA

Route de la Glâne 107, c/o NBA Fiduciaire S.A. 1752 Villars-sur-Glâne, Switzerland

Intertab S.A. (50%)

Tanzania

Acacia Estate Building, Kinondoni Rd, P.O. Box 72484, Dar es Salaam, Tanzania

BAT Distribution Tanzania Limited

British American Tobacco (Tanzania) Limited

International Cigarette Distributors Limited (99%)

Zanzibar Distribution Company Limited (99%)

Thailand

No. 179/74-80 Bangkok City Tower, 15th Floor, South Sathorn Road, Thungmahamek Sub-District, Sathorn District, Bangkok, Thailand

British American Tobacco (Thailand) Limited

Trinidad and Tobago

Corner Eastern Main Road and Mt. D’or Road, Champs Fleurs, Trinidad and Tobago

The West Indian Tobacco Company Limited (50.13%)

Turkey

Veko Giz Plaza, Meydan Street, No: 3, B Blok, Floor: 18, Maslak, Sariyer, Istanbul, Turkey

British American Tobacco Tütün Mamulleri Sanayi ve Ticaret Anonim Sirketi

Uganda

7th Floor TWED Towers, Plot 10, Kafu Road, Nakasero, P.O. Box 7100, Kampala, Uganda

British American Tobacco Uganda Limited (90%)

Ukraine

13-15 Bolsunovska Str, Kyiv, 01014 Ukraine

LLC “British American Tobacco Sales and Marketing Ukraine”

21 Nezalezhnosti Str, Pryluky, Chernihiv Region, 17502 Ukriane

PJSC “A/T B.A.T. – Prilucky Tobacco Company” (99.99%)

United Arab Emirates

Office No. 201-212, Building 10, Second Floor, Dubai Internet City, Dubai, United Arab Emirates

British American Tobacco FZ-LLC

Jumeriah Business Centre 3, 37th Floor, Jumeirah Lake Towers, Dubai, P.O. Box 337222, United Arab Emirates

British American Tobacco GCC DMCC

British American Tobacco ME DMCC

United Kingdom (England & Wales)

212-218 Upper Newtownards Road, Belfast, BT4 3ET, Northern Ireland

Murray, Sons & Company, Limited

7 More London, Riverside, London, SE1 2RT, United Kingdom

Ryesekks P.L.C. (50%)

Globe House, 1 Water Street, London, WC2R 3LA, United Kingdom

Advanced Technologies (Cambridge) Limited

Agrega Limited

Allen & Ginter (UK) Limited

B.A.T (U.K. and Export) Limited

B.A.T Cambodia (Investments) Limited

B.A.T Far East Development Limited

B.A.T Far East Holding Limited

B.A.T Far East Leaf Limited

B.A.T Guangdong Limited

B.A.T Guizhou Limited

B.A.T Portugal Limited

B.A.T Russia Limited

B.A.T Services Limited

B.A.T Uzbekistan (Investments) Limited

B.A.T Vietnam Limited

B.A.T. (Westminster House) Limited

B.A.T. China Limited

BAT Finance COP Limited

BATIF Dollar Limited

BATUS Limited

Big Ben Tobacco Company Limited

British American Shared Services (GSD) Limited

British American Shared Services Limited

British American Tobacco (AIT) Limited

British American Tobacco (AME) Exports Limited

British American Tobacco (GLP) Limited

British American Tobacco (Investments) Limited

British American Tobacco (Philippines) Limited

British American Tobacco (Serbia) Limited

British American Tobacco (South America) Limited

British American Tobacco China Holdings Limited

British American Tobacco Georgia Limited

British American Tobacco Global Travel Retail Limited

British American Tobacco International Holdings (UK) Limited

British American Tobacco Investments (Central & Eastern Europe) Limited

British American Tobacco Italy Investments Limited

British American Tobacco Italy Limited

British American Tobacco Korea (Investments) Limited

British American Tobacco Malaysia (Investments) Limited

British American Tobacco Peru Holdings Limited

British American Tobacco UK Pension Fund Trustee Limited ^(x)

British American Tobacco Western Europe Commercial Trading Limited

British-American Tobacco (Mauritius) p.l.c.

Carreras Rothmans Limited ^#

Chelwood Trading & Investment Company Limited

East African Tobacco Company (U.K.) Limited

Lord Extra Limited

Myddleton Investment Company Limited

Nicovations Limited

Nicoventures Holdings Limited

Nicoventures Trading Limited

Powhattan Limited

Precis (2396) Limited

Ridirectors Limited

Rothmans (UK) Trading Limited

Rothmans Exports Limited

Rothmans International Limited

Rothmans International Tobacco (UK) Limited

Rothmans International Services Limited

Rothmans of Pall Mall (Overseas) Limited

Rothmans Trading Limited

Ryservs (1995) Limited

Ryservs (No.3) Limited

Ten Motives Limited

Tobacco Exporters International Limited

Tobacco Marketing Consultants Limited

Venezuela Property Company Limited

Westanley Trading & Investment Company Limited

Westminster Tobacco Company Limited

10 Motives Limited

Globe House, 2 Milford Lane, London, WC2R 3LN, United Kingdom

World Investment Company Limited

Globe House, 4 Temple Place, London, WC2R 2PG, United Kingdom

Amalgamated Tobacco Company Limited

American Cigarette Company (Overseas) Limited

Ardath Tobacco Company Limited

B.A.T Additional Retirement Benefit Scheme Trustee Limited

B.A.T Industries p.l.c.

B.A.T. International Finance p.l.c. *

BATLaw Limited

BATMark Limited *

Benson & Hedges (Overseas) Limited

British American Global Shared Services Limited

British American Tobacco (1998) Limited *

British American Tobacco (2009) Limited

British American Tobacco (2009 PCA) Limited

British American Tobacco (2012) Limited

British American Tobacco (Brands) Limited

British American Tobacco (Corby) Limited

British American Tobacco (NGP) Limited

British American Tobacco Taiwan Logistics Limited

British American Ventures Limited

British-American Tobacco (Holdings) Limited

Brown & Williamson Tobacco Corporation (Export) Limited

Carreras Limited

CG Ventures Limited

Courtleigh of London Limited

Dunhill Tobacco of London Limited

John Sinclair Limited

Louisville Securities Limited

Moorgate Tobacco Co. Limited

Peter Jackson (Overseas) Limited

Precis (1789) Limited

Precis (1790) Limited

Precis (1814) Limited

Rothmans International Enterprises Limited

Rothmans of Pall Mall Limited

Senior Service (Overseas) Limited

South Western Nominees Limited

The London Tobacco Company Limited

Tobacco Insurance Company Limited

Weston (2009) Limited

Weston Investment Company Limited

One, Eton Street, Richmond Upon Thames, London, TW9 1EF,

United Kingdom

British American Tobacco UK Limited

United States

2711 Centerville Road, Suite 400, Wilmington DE 19808, United States

BTI 2014 LLC

Corporation Service Company, 2711 Centerville Road, Suite 400, Wilmington Delaware 19808, United States

B.A.T Capital Corporation

BATUS Holdings Inc.

BATUS Japan, INC.

BATUS Retail Services, Inc.

British American Tobacco (Brands) Inc.

Brown & Williamson Holdings, Inc.

Imasco Holdings Group, Inc.

Imasco Holdings, Inc.

ITL (USA) Limited

Louisville Corporate Services, Inc.

Nicoventures U.S. Limited

CSC-Lawyers Incorporating Service, 2710 Gateway Oaks Drive, Suite 150N, Sacramento CA 95833-3505, United States

Genstar Pacific Corporation

Uruguay

Juncal 1392, Montevideo, Uruguay

Kellian S.A.

Uzbekistan

77 Minor Passage, Tashkent, 100084, Uzbekistan

UZBAT A.O. (97.38%)

Venezuela

Registro Mecantil Primero de la Circunscripción, Judical des Distrito, Capital y Estado, Miranda, Venezuela

Agrega de Venezuela, Agreven, C.A. (50%)

Agrobigott, C.A.

Avenida Francisco de Miranda, Edificio Bigott, Los Ruices, Caracas – Estado Miranda, 1010, Venezuela

Compania Anonima Cigarrera Bigott Sucesores

Distribuidora Bigott, C.A.

Avenida Francisco de Miranda, Torre Regelfall, Municipio Chacao, Estado, Miranda, Caracas, Venezuela

Proyectos de Inversion BAT 1902 C.A.

Vietnam

20/F Kumho Asiana Plaza, 39 Le Duan Street, Ben Nghe ward, District 1, Ho Chi Minh City, Vietnam

British American Tobacco East Asia Area Services Company Limited

Area 8, Long Binh Ward, Bien Hoa City, Dong Nai Province, Vietnam

British American Tobacco – Vintaba Limited (70%)

Lot 45C/I, Road #7, Vinh Loc Industrial Park, Binh Chanh District, Ho Chi Minh City, Vietnam

VINA-BAT Joint Venture Company (49%)

Zambia

20992 Kafue Road, P O Box 30622, Lusaka, Zambia

British American Tobacco (Zambia) plc (78.08%)

Zimbabwe

Manchester Road 1, Southerton, Harare, Zimbabwe

American-Cigarette Company (Overseas) (Private) Ltd

Rothmans Limited

Associated Undertakings and Joint Ventures

Angola

Viana Park, Polo Industrial, Viana, Luanda, Angola

Agrodande Limitada (32.50%)

Soc. Filtros Angola Sarl (39.14%)

Argentina

San Martín 140, Floor 14, City of Buenos Aires, Argentina

Agrega S.A. (75%) (43.74%) ^

Bosnia and Herzegovina

Drage Karamana bb, 75000 Tuzla, Bosnia and Herzegovina

Uncro Team d.o.o. (100%) (24.36%) ^

Fra Dominka Mandića 24 A, 88220 Široki Brijeg, Bosnia and Herzegovina

Ipress d.o.o. Široki Brijeg (51%) (49.70%) ^

Krstine bb, 88260 Čitluk, Bosnia and Herzegovina

Satelit-Plus d.o.o. Čitluk (25%) (24.36%) ^

Viteza Mile Bošnjaka br. 32, 88240 Posušje, Bosnia and Herzegovina

Pos d.o.o. Posušje (100%) (24.36%) ^

Croatia

Slavonska avenija 11a, 10000 Zagreb, Croatia

Tisak d.d. (41.86%)

Hungary

H-6800 Hódmezóvásárhely, Erzsébeti út 5/b, Hungary

Országos Dohányboltellátó Korlátolt Felelosségu Társaság (49%)

India

Virginia House, 37, J.L. Nehru Road, Kolkata, 700 071, India

ITC Limited (29.92%) ^(x)

Azamabad, Andhra Pradesh, Hyderabad, 500 020, India

VST Industries Limited (32.16%) ^(x)

Nepal

Shree Bal Sadan, Gha 2-513, Kantipath, Kathmandu, Nepal

Surya Nepal Pvt. Limited (61%) (19.65%) ^^(xi)

Nigeria

1, Tobacco Road, Oluyole Toll Gate, Ibadan, Nigeria

Nigerpak Limited (26%) ^(ix)

Serbia

Kralja Stefana Provencanog 209, Vranje, 17500, Serbia

Veletabak d.o.o. (25%)

Uganda

7th Floor TWED Towers, Plot 10, Kafu Road, Nakasero, P.O. Box 7100, Kampala, Uganda

Uganda Tobacco Processors Limited (50%)

United States

Corporation Service Company, 2711 Centerville Road, Suite 400, Wilmington Delaware 19808, United States

Reynolds American Inc. (42.18%)

Yemen

P.O. Box 14, Sanna, Yemen

Kamaran Industry and Investment Company (31%)

P.O. Box 5302, Hoban, Taiz, Yemen

United Industries Company Limited (32%)

Zimbabwe

Manchester Road 1, Southerton, Harare, Zimbabwe

British American Tobacco Zimbabwe (Holdings) Limited (43.13%)

Rothmans of Pall Mall (Malawi) Limited (100%) (43.13%) ^^(x)

Joint Operations

Hong Kong

29/F, Oxford House, 979 King’s Road, Taikoo Place, Quarry Bay, Hong Kong

CTBAT International Co. Limited (50%)

Notes:

(i) Ownership held in the class of USD 100 (100%)

(76.30%)^ and USD 49,900 (100%).

(ii) Ownership held in the class of Series F and 2nd Preferred shares.

(iii) Ownership held in the class of A shares (50%) and class of B shares (100%).

(iv) Ownership held in class of A shares and B shares.

(v) Ownership held solely in class of preference shares.

(vi) Ownership held in class of Investment stock (98.98%) and Ordinary shares (98.35%).

(vii) Ownership held in class of A (92.38%), B (83.98%), C (99.89%) and D (99.97%) Ordinary shares.

(viii) Company limited by guarantee.

(ix) 28 February year-end.

(x) 31 March year-end.

(xi) 15 July year-end.

(xii) 30 November year-end.