{
  "url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-24",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-24.json",
  "legislation": "eur/2011/1006",
  "legislation_title": "Commission Regulation (EU) No 1006/2011 of 27 September 2011 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-1006",
  "path": "annex/I/chapter/24",
  "kind": "chapter",
  "number": "24",
  "heading": "TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES",
  "text": "CN code\nDescription\nConventional rate of duty (%)\nSupplementary unit\n2401\nUnmanufactured tobacco; tobacco refuse\n240110\nTobacco, not stemmed/stripped\n24011035\nLight air-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24011060\nSun-cured Oriental type tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24011070\nDark air-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24011085\nFlue-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24011095\nOther\n10 MIN 22 € MAX 56 €/100 kg/net\n—\n240120\nTobacco, partly or wholly stemmed/stripped\n24012035\nLight air-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24012060\nSun-cured Oriental type tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24012070\nDark air-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24012085\nFlue-cured tobacco\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24012095\nOther\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n24013000\nTobacco refuse\n11,2 MIN 22 € MAX 56 €/100 kg/net\n—\n2402\nCigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes\n24021000\nCigars, cheroots and cigarillos, containing tobacco\n26\n1 000 p/st\n240220\nCigarettes containing tobacco\n24022010\nContaining cloves\n10\n1 000 p/st\n24022090\nOther\n57,6\n1 000 p/st\n24029000\nOther\n57,6\n—\n2403\nOther manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences\nSmoking tobacco, whether or not containing tobacco substitutes in any proportion\n24031100\nWater-pipe tobacco specified in subheading note 1 to this chapter\n74,9\n—\n240319\nOther\n24031910\nIn immediate packings of a net content not exceeding 500 g\n74,9\n—\n24031990\nOther\n74,9\n—\nOther\n24039100\n‘Homogenised’ or ‘reconstituted’ tobacco\n16,6\n—\n240399\nOther\n24039910\nChewing tobacco and snuff\n41,6\n—\n24039990\nOther\n16,6\n—",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/24",
    "retrieved_at": "2026-11-01T14:49:52.473323+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."
}