# Commission Implementing Regulation (EU) No 180/2014 of 20 February 2014 laying down rules for the application of Regulation (EU) No 228/2013 of the European Parliament and of the Council laying down specific measures for agriculture in the outermost regions of the Union, Annex VII: Coefficients of equivalence for products exempt from customs duties on direct importation into the Canary Islands

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

CN code
Description of goods
Coefficient of equivalence
2401 10
Unmanufactured tobacco, not stemmed/stripped
0,72
2401 20
Unmanufactured tobacco, stemmed/stripped
1,0
2401 30 00
Tobacco refuse
0,28
ex 2402 10 00
Unfinished cigars without wrapping
1,05
ex 2403 19 90
Cigarette rag (finished mixtures of tobacco for the manufacture of cigarettes, cigars, cheroots and cigarillos)
1,05
2403 91 00
Homogenised or reconstituted tobacco
1,05
ex 2403 99 90
Expanded tobacco
1,05

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Source: https://www.legislation.gov.uk/eur/2014/180/annex/VII (the official version)
Page: https://openlegislation.uk/eu-regulation-2014-180/annex-VII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

