{
  "url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-24",
  "json_url": "https://openlegislation.uk/eu-regulation-1995-1359/annex-I/chapter-24.json",
  "legislation": "eur/1995/1359",
  "legislation_title": "Commission Regulation (EC) No 1359/95 of 13 June 1995 amending Annexes I and II to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, and repealing Regulation (EEC) No 802/80",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1995-1359",
  "path": "annex/I/chapter/24",
  "kind": "chapter",
  "number": "24",
  "heading": "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES",
  "text": "CN code\nDescription\nRate of duty\nAutonomous (%)\nConventional (%)\nSupplementary unit\n2401\nUnmanufactured tobacco; tobacco refuse\n240110\nTobacco, not stemmed/stripped\nFlue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco\n24011010\nFlue-cured Virginia type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24011020\nLight air-cured Burley type (including Burley hybrids)\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24011030\nLight air-cured Maryland type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\nFire-cured tobacco\n24011041\nKentucky type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24011049\nOther\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\nOther\n24011050\nLight air-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24011060\nSun-cured Oriental type tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24011070\nDark air-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24011080\nFlue-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24011090\nOther tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n240120\nTobacco, partly or wholly stemmed/stripped\nFlue-cured Virginia type and light air-cured Burley type tobacco (including Burley hybrids); light air-cured Maryland type and fire-cured tobacco\n24012010\nFlue-cured Virginia type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24012020\nLight air-cured Burley type (including Burley hybrids)\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24012030\nLight air-cured Maryland type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\nFire-cured tobacco\n24012041\nKentucky type\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\n24012049\nOther\n23 MIN 28 Ecu MAX 30 Ecu/100 kg/net\n22,2 MIN 27 Ecu MAX 29 Ecu/100 kg/net\n—\nOther\n24012050\nLight air-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24012060\nSun-cured Oriental type tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24012070\nDark air-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24012080\nFlue-cured tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24012090\nOther tobacco\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n24013000\nTobacco refuse\n14 MIN 28 Ecu MAX 70 Ecu/100 kg/net\n13,5 MIN 27 Ecu MAX 67,7 Ecu/100 kg/net\n—\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes\n24021000\nCigars, cheroots and cigarillos, containing tobacco\n52\n43\n1 000 p/st\n240220\nCigarettes containing tobacco\n24022010\nContaining cloves\n180\n76,7\n1 000 p/st\n24022090\nOther\n180\n84,6\n1 000 p/st\n24029000\nOther\n180\n84,6\n—\n2403\nOther manufactured tobacco and manufactured tobacco substitutes; ‘homogenized’ or ‘reconstituted’ tobacco; tobacco extracts and essences\n240310\nSmoking tobacco, whether or not containing tobacco substitutes in any proportion\n24031010\nIn immediate packings of a net content not exceeding 500 g\n180\n110\n—\n24031090\nOther\n180\n110\n—\nOther\n24039100\n‘Homogenized’ or ‘reconstituted’ tobacco\n40\n24,4\n—\n240399\nOther\n24039910\nChewing tobacco and snuff\n100\n61,1\n—\n24039990\nOther\n40\n24,4\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Entry under this subheading is subject to conditions laid down in the relevant Community provisions."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1995/1359/annex/I/chapter/24",
    "retrieved_at": "2026-11-01T14:59:38.510339+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}