# 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, Chapter 24: TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Extent: E+W+S+N.I.

CN code
Description
Conventional rate of duty (%)
Supplementary unit
2401
Unmanufactured tobacco; tobacco refuse
240110
Tobacco, not stemmed/stripped
24011035
Light air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24011060
Sun-cured Oriental type tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24011070
Dark air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24011085
Flue-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24011095
Other
10 MIN 22 € MAX 56 €/100 kg/net
—
240120
Tobacco, partly or wholly stemmed/stripped
24012035
Light air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24012060
Sun-cured Oriental type tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24012070
Dark air-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24012085
Flue-cured tobacco
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24012095
Other
11,2 MIN 22 € MAX 56 €/100 kg/net
—
24013000
Tobacco refuse
11,2 MIN 22 € MAX 56 €/100 kg/net
—
2402
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000
Cigars, cheroots and cigarillos, containing tobacco
26
1 000 p/st
240220
Cigarettes containing tobacco
24022010
Containing cloves
10
1 000 p/st
24022090
Other
57,6
1 000 p/st
24029000
Other
57,6
—
2403
Other 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
24031100
Water-pipe tobacco specified in subheading note 1 to this chapter
74,9
—
240319
Other
24031910
In immediate packings of a net content not exceeding 500 g
74,9
—
24031990
Other
74,9
—
Other
24039100
‘Homogenised’ or ‘reconstituted’ tobacco
16,6
—
240399
Other
24039910
Chewing tobacco and snuff
41,6
—
24039990
Other
16,6
—

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Source: https://www.legislation.gov.uk/eur/2011/1006/annex/I/chapter/24 (the official version)
Page: https://openlegislation.uk/eu-regulation-2011-1006/annex-I/chapter-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.