EU tariff chapter 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY. 4 headings and 29 eight-digit codes, with conventional duty rates from free to 74.9 per cent.
Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Subheading note
1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Headings and duty rates
Heading 2401
Unmanufactured tobacco; tobacco refuse:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2401 10 | Tobacco, not stemmed/stripped: | ||
| 2401 10 35 | Light air-cured tobacco(175) | 11.2 % | |
| 2401 10 60 | Sun-cured Oriental type tobacco | 11.2 % | |
| 2401 10 70 | Dark air-cured tobacco | 11.2 % | |
| 2401 10 85 | Flue-cured tobacco(176) | 11.2 % | |
| 2401 10 95 | Other(177) | 10 % | |
| 2401 20 | Tobacco, partly or wholly stemmed/stripped: | ||
| 2401 20 35 | Light air-cured tobacco(175) | 11.2 % | |
| 2401 20 60 | Sun-cured Oriental type tobacco | 11.2 % | |
| 2401 20 70 | Dark air-cured tobacco | 11.2 % | |
| 2401 20 85 | Flue-cured tobacco(176) | 11.2 % | |
| 2401 20 95 | Other(177) | 11.2 % | |
| 2401 30 00 | Tobacco refuse | 11.2 % |
- (175) Favourable tariff treatment for ‘light air-cured Burley type (including Burley hybrids)’ and ‘light air-cured Maryland type’ tobaccos: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
- (176) Favourable tariff treatment for ‘flue-cured Virginia type’ tobacco: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
- (177) Favourable tariff treatment for ‘fire-cured tobacco’: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
Heading 2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| 2402 10 00 | Cigars, cheroots and cigarillos, containing tobacco | 26 % | 1 000 p/st |
| 2402 20 | Cigarettes containing tobacco: | ||
| 2402 20 10 | Containing cloves | 10 % | 1 000 p/st |
| 2402 20 90 | Other | 57.6 % | 1 000 p/st |
| 2402 90 00 | Other | 57.6 % |
Heading 2403
Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion: | |||
| 2403 11 00 | Water-pipe tobacco specified in subheading note 1 to this chapter | 74.9 % | |
| 2403 19 | Other: | ||
| 2403 19 10 | In immediate packings of a net content not exceeding 500 g | 74.9 % | |
| 2403 19 90 | Other | 74.9 % | |
| Other: | |||
| 2403 91 00 | ‘Homogenised’ or ‘reconstituted’ tobacco | 16.6 % | |
| 2403 99 | Other: | ||
| 2403 99 10 | Chewing tobacco and snuff (nasal tobacco) | 41.6 % | |
| 2403 99 90 | Other | 16.6 % |
Heading 2404
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body:
| CN code | Description | Conventional duty | Supplementary unit |
|---|---|---|---|
| Products intended for inhalation without combustion: | |||
| 2404 11 00 | Containing tobacco or reconstituted tobacco | 16.6 % | |
| 2404 12 00 | Other, containing nicotine | 6.5 % | |
| 2404 19 | Other: | ||
| 2404 19 10 | Containing tobacco substitutes | 16.6 % | |
| 2404 19 90 | Other | 6.5 % | |
| Other: | |||
| 2404 91 | For oral application: | ||
| 2404 91 10 | Nicotine containing products intended to assist tobacco use cessation | 12.8 % | |
| 2404 91 90 | Other | 16.6 % | |
| 2404 92 00 | For transdermal application | Free | |
| 2404 99 00 | Other | 6.5 % |
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