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Division CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

United Kingdom

Original text. Later amendments are not shown.

CN codeDescription
Conventional rate of duty (%)
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 type18,4 MIN 22 € MAX 24 €/100 kg/net—
24011020Light air-cured Burley type (including Burley hybrids)18,4 MIN 22 € MAX 24 €/100 kg/net—
24011030Light air-cured Maryland type18,4 MIN 22 € MAX 24 €/100 kg/net—
Fire-cured tobacco:
24011041Kentucky type18,4 MIN 22 € MAX 24 €/100 kg/net—
24011049Other18,4 MIN 22 € MAX 24 €/100 kg/net—
Other:
24011050Light air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24011060Sun-cured Oriental type tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24011070Dark air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24011080Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24011090Other tobacco11,2 MIN 22 € MAX 56 €/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 type18,4 MIN 22 € MAX 24 €/100 kg/net—
24012020Light air-cured Burley type (including Burley hybrids)18,4 MIN 22 € MAX 24 €/100 kg/net—
24012030Light air-cured Maryland type18,4 MIN 22 € MAX 24 €/100 kg/net—
Fire-cured tobacco:
24012041Kentucky type18,4 MIN 22 € MAX 24 €/100 kg/net—
24012049Other18,4 MIN 22 € MAX 24 €/100 kg/net—
Other:
24012050Light air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24012060Sun-cured Oriental type tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24012070Dark air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24012080Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24012090Other tobacco11,2 MIN 22 € MAX 56 €/100 kg/net—
24013000Tobacco refuse11,2 MIN 22 € MAX 56 €/100 kg/net—
2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
24021000Cigars, cheroots and cigarillos, containing tobacco261 000 p/st
240220Cigarettes containing tobacco:
24022010Containing cloves101 000 p/st
24022090Other57,61 000 p/st
24029000Other57,6—
2403Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ 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 g74,9—
24031090Other74,9—
Other:
24039100‘Homogenised’ or ‘reconstituted’ tobacco16,6—
240399Other:
24039910Chewing tobacco and snuff41,6—
24039990Other16,6—
  1. Note

Annotations

Footnotes

f1

Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.