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Chapter 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

United Kingdom

Original text. Later amendments are not shown.

CN codeDescription
Rate of duty
autonomous (%) or levy (AGR)conventional (%)
Supplementary unit
2401Unmanufactured tobacco; tobacco refuse
240110Tobacco, not stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobaccof1
24011010Flue-cured Virginia type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24011020Light air-cured Burley type (including Burley hybrids)30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24011030Light air-cured Maryland type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
Fire-cured tobacco
24011041Kentucky type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24011049Other30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
Other
24011050Light air-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24011060Sun-cured Oriental type tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24011070Dark air-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24011080Flue-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24011090Other tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
240120Tobacco, partly or wholly stemmed/stripped
Flue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco
24012010Flue-cured Virginia type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24012020Light air-cured Burley type (including Burley hybrids)30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24012030Light air-cured Maryland type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
Fire-cured tobacco
24012041Kentucky type30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
24012049Other30 MIN 29 Ecu MAX 70 Ecu/100 kg/net23 MIN 28 Ecu MAX 30 Ecu/100 kg/net—
Other
24012050Light air-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24012060Sun-cured Oriental type tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24012070Dark air-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24012080Flue-cured tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24012090Other tobacco30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
24013000Tobacco refuse30 MIN 29 Ecu MAX 70 Ecu/100 kg/net14 MIN 28 Ecu MAX 70 Ecu/100 kg/net—
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000Cigars, cheroots and cigarillos, containing tobacco43521 000 p/st
240220Cigarettes containing tobacco
24022010Containing cloves180901 000 p/st
24022090Other180901 000 p/st
24029000Other18090—
2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences
240310Smoking tobacco, whether or not containing tobacco substitutes in any proportion
24031010In immediate packings of a net content not exceeding 500 g180117—
24031090Other180117—
Other
24039100‘Homogenized’ or ‘reconstituted’ tobacco4026—
240399Other
24039910Chewing tobacco and snuff10065—
24039990Other4026—
  1. Note

Annotations

Footnotes

f1

Entry under this subheading is subject to conditions laid down in the relevant Community provisions.