# Commission Regulation (EC) No 3115/94 of 20 December 1994 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Chapter 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Extent: E+W+S+N.I. CN code Description Rate of duty autonomous (%) or levy (AGR) conventional (%) Supplementary unit 2401 Unmanufactured tobacco; tobacco refuse 240110 Tobacco, 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 tobacco 24011010 Flue-cured Virginia type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24011020 Light air-cured Burley type (including Burley hybrids) 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24011030 Light air-cured Maryland type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — Fire-cured tobacco 24011041 Kentucky type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24011049 Other 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — Other 24011050 Light air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24011060 Sun-cured Oriental type tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24011070 Dark air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24011080 Flue-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24011090 Other tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 240120 Tobacco, 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 24012010 Flue-cured Virginia type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24012020 Light air-cured Burley type (including Burley hybrids) 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24012030 Light air-cured Maryland type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — Fire-cured tobacco 24012041 Kentucky type 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — 24012049 Other 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 23 MIN 28 Ecu MAX 30 Ecu/100 kg/net — Other 24012050 Light air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24012060 Sun-cured Oriental type tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24012070 Dark air-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24012080 Flue-cured tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24012090 Other tobacco 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 24013000 Tobacco refuse 30 MIN 29 Ecu MAX 70 Ecu/100 kg/net 14 MIN 28 Ecu MAX 70 Ecu/100 kg/net — 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes 24021000 Cigars, cheroots and cigarillos, containing tobacco 43 52 1 000 p/st 240220 Cigarettes containing tobacco 24022010 Containing cloves 180 90 1 000 p/st 24022090 Other 180 90 1 000 p/st 24029000 Other 180 90 — 2403 Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences 240310 Smoking tobacco, whether or not containing tobacco substitutes in any proportion 24031010 In immediate packings of a net content not exceeding 500 g 180 117 — 24031090 Other 180 117 — Other 24039100 ‘Homogenized’ or ‘reconstituted’ tobacco 40 26 — 240399 Other 24039910 Chewing tobacco and snuff 100 65 — 24039990 Other 40 26 — --- Source: https://www.legislation.gov.uk/eur/1994/3115/annex/I/chapter/24 (the official version) Page: https://openlegislation.uk/eu-regulation-1994-3115/annex-I/chapter-24 Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.