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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 (%)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 type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24011020Light air-cured Burley type (including Burley hybrids)23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24011030Light air-cured Maryland type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
Fire-cured tobacco
24011041Kentucky type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24011049Other23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
Other
24011050Light air-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24011060Sun-cured Oriental type tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24011070Dark air-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24011080Flue-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24011090Other tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 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 type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24012020Light air-cured Burley type (including Burley hybrids)23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24012030Light air-cured Maryland type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
Fire-cured tobacco
24012041Kentucky type23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
24012049Other23 MIN 28 Ecu MAX 30 Ecu/100 kg/net22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net—
Other
24012050Light air-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24012060Sun-cured Oriental type tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24012070Dark air-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24012080Flue-cured tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24012090Other tobacco14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
24013000Tobacco refuse14 MIN 28 Ecu MAX 70 Ecu/100 kg/net13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net—
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000Cigars, cheroots and cigarillos, containing tobacco52431 000 p/st
240220Cigarettes containing tobacco
24022010Containing cloves18076,71 000 p/st
24022090Other18084,61 000 p/st
24029000Other18084,6—
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 g180110—
24031090Other180110—
Other
24039100‘Homogenized’ or ‘reconstituted’ tobacco4024,4—
240399Other
24039910Chewing tobacco and snuff10061,1—
24039990Other4024,4—
  1. Note

Annotations

Footnotes

f1

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