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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
24011035Light air-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/netf1 —
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—
24011085Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/netf2 —
24011095Other10 MIN 22 € MAX 56 €/100 kg/netf3 —
240120Tobacco, partly or wholly stemmed/stripped
24012035Light 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—
24012085Flue-cured tobacco11,2 MIN 22 € MAX 56 €/100 kg/net —
24012095Other11,2 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
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
24031100Water-pipe tobacco specified in subheading note 1 to this chapter74,9—
240319Other
24031910In immediate packings of a net content not exceeding 500 g74,9—
24031990Other74,9—
Other
24039100‘Homogenised’ or ‘reconstituted’ tobacco16,6—
240399Other
24039910Chewing tobacco and snuff41,6—
24039990Other16,6—
  1. Note
  2. Subheading note

Annotations

Footnotes

f1

Favourable tariff treatment for ‘light air-cured Burley type (including Burley hybrids)’ and ‘light air-cured Maryland type’ tobaccos: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

f2

Favourable tariff treatment for ‘flue-cured Virginia type’ tobacco: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

f3

Favourable tariff treatment for ‘fire-cured tobacco’: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.