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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.