EU Combined Nomenclature · CN code · HS 2401.10

2401 10 35

2401 10 35: Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped, light air-cured tobacco

Tobacco leaf, not stemmed

Not declarable on its own: use one of its 4 subdivisions Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 2401 Unmanufactured tobacco; tobacco refuse:
  2. 2401 10 Tobacco, not stemmed/stripped:
  3. 2401 10 35 Light air-cured tobacco

What you pay

Importing into EU

Customs duty 11,2 MIN 22 € MAX 56 €/100 kg/net standard rate depends on the country of origin
Additional duties and charges 4 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 6

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Tariff quotaNon preferential tariff quota under end-use Free
    Only for
    2401 10 35 91 Whether or not cut in regular size, having a custom value of not less than Euro|450 per 100|kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00
    Applies to goods from
    all countries except Belarus, Russia
    In force
    until 31 December 2026
    Legal act
    Regulation 2614/25
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 4

  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
  • Import controlRestriction on entry into free circulation
    Only for
    2401 10 35 10 Light air-cured Burley type (including Burley hybrids)
    Applies to goods from
    all countries
    Legal act
    Regulation 1031/08
    Documents
    • A004 Certificate of authenticity Tobacco
  • Import controlRestriction on entry into free circulation
    Only for
    2401 10 35 20 Light air-cured Maryland type
    Applies to goods from
    all countries
    Legal act
    Regulation 1031/08
    Documents
    • A004 Certificate of authenticity Tobacco

TARIC subdivisions

Declare the 10-digit TARIC code that fits the goods: measures can differ between subdivisions.

2401 10 35 10Light air-cured Burley type (including Burley hybrids)
2401 10 35 20Light air-cured Maryland type
2401 10 35 91Whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00
2401 10 35 99Other

Tariff quotas

Order numberOriginIn-quota dutyPeriodVolumeBalanceValidity
09.2913 ERGA OMNES Free 1 January 2026 – 31 December 2026 3,000,000 kg 2,376,456 kg Open

Balances from the Commission’s weekly quota report of 23 October 2026.

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 26 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—11,2 MIN 22 € MAX 56 €/100 kg/net
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra agreement Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Iceland agreement Iceland Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–Kenya agreement Kenya Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Türkiye agreement Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free

Footnotes

EU: imports by month · HS 2401.10

last 12 months€369.8m+7.2% · previous 12 months
Average import price€7.35 per kg
Preferential rate81%
Jan 2024: €20.6mFeb 2024: €25.5mMar 2024: €30mApr 2024: €29.6mMay 2024: €26.1mJun 2024: €17.7mJul 2024: €31.1mAug 2024: €25.5mSept 2024: €31.3mOct 2024: €38.2mNov 2024: €38.1mDec 2024: €23.4mJan 2025: €27.8mFeb 2025: €26.2mMar 2025: €17.9mApr 2025: €19.7mMay 2025: €34.6mJun 2025: €30.9mJul 2025: €40.3mAug 2025: €16.8mSept 2025: €29.8mOct 2025: €39mNov 2025: €38.6mDec 2025: €30mJan 2026: €33mFeb 2026: €29.9mMar 2026: €25.9mApr 2026: €22.7mMay 2026: €24.4mJun 2026: €35.3mJul 2026: €31.9mAug 2026: €29.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
North Macedonia €124.8m 33.8% +8.6%
Türkiye €94.5m 25.6% +0.1%
India €15.7m 4.3% +23.4%
United States €14.4m 3.9% +31.7%
Mozambique €13.1m 3.5% +123%
Indonesia €12.7m 3.4% +20.8%
China €12.5m 3.4% +5.1%
Brazil €10.7m 2.9% -16%

Same subheading in other tariffs

2401.10 Unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped

EU lines: 2401.10

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N313159 U.S. CBP 13 August 2020 · 2401.10.21.40

    The tariff classification of Natural Tobacco Leaf products from the Phillipines

Legal notes

Chapter notes: Chapter 24 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

2401 · Unmanufactured tobacco; tobacco refuse

As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401, first paragraph, (1).

It is to be noted that:

(a) ‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to come into contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(b) ‘light air-cured’ Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(c) ‘light air-cured’ Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques;

(d) ‘fire-cured’ tobacco means tobacco, which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. ‘Fire-cured’ tobacco leaves are normally thicker than leaves of Burley, ‘flue-cured’ or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques.

‘Sun-cured’ tobacco has been cured directly by the heat of the sun in the open air and in full daylight.

This heading does not include live tobacco plants (heading 0602).

General notes to the chapter

ANNEX A — SMOKING TEST FOR TOBACCO AND TOBACCO PRODUCTS

Scope

The scope of the smoking test is to set up a harmonised method to distinguish manufactured tobacco (tobacco ready for smoking without any further processing) of heading 2403 from unmanufactured tobacco of heading 2401. In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event that it is not be possible to smoke the sample without further (industrial) processing.

Introduction

For the purpose of subheading 2403 19 the expression ‘suitable for smoking’ means that the product could be rolled or filled in the cigarette form and burned with several puffs, or could be filled into the pipe and burned with several puffs).

Principle of the test

Whether it is possible to smoke a tobacco sample is assessed in several ways: by rolling with a cigarette paper to prepare a ‘roll your own’ (RYO) cigarette and filling into the cigarette tube (CTF) or filling the tobacco into a pipe. Pipe and prepared cigarettes are lit and smoked. The ignition and smoking are evaluated.

Field of application

The test is applicable for any tobacco or tobacco products including parts of tobacco products such as cigar filler. The test can be hazardous when the sample is contaminated (affected) by mould.

Equipment

Temperature and humidity control box for sample conditioning (temperature 22 ± 1 °C and humidity 60 ± 3 %)

Cigarette tube filler

Cigarette papers (length 70 mm, width 37 mm)

Cigarette tubes (diameter 7.3 mm, length 85 mm including the filter)

Lighter

Brush for cleaning of cigarette tube filler

Pipe

Pipe tamper

Tools for pipe cleaning

Smoking machine (ISO 3308 compliant)

Sample preparation

The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering. When the sample is dry (water content is less than 8 % by mass), it should be conditioned (temperature 22 ± 1 °C and humidity 60 ± 3 %) for at least 48 hours.

The sample is not allowed to be cut in any way, broken, crushed, ground or otherwise split.

Test procedure

Clean the cigarette tube filler and the pipe.

Pipe:

  • An appropriate amount of the sample (at least 5.0 g) is placed into the pipe up to the pipe edge.
  • The tobacco in the pipe is lit using a lighter and is gently pressed by pipe tamper. The pipe is puffed at regular intervals of approx. 1 minute.

Cigarettes:

  • Cigarette paper: an appropriate amount of the sample is placed on the cigarette paper and paper with the sample is rolled to make a cylinder shape.
  • Cigarette tube filler: an appropriate amount of the sample (at least 0.5 g) is placed into the cigarette tube filler and the cigarette is made according to instructions given for the particular filler.
  • The prepared cigarettes are lit using the lighter and left to smoulder freely without puffing (to burn excess paper). The cigarette is puffed at regular intervals of approx. 30 to 60 seconds depending on the quality of the tobacco and with a puff duration of approx. 2 seconds.

Test evaluation (typical examples)

If one of the smoking tests is positive, the tobacco can be smoked (subheading 2403 19).

Pipe smoking test evaluationRYO cigarette smoking test evaluationCTF cigarette smoking test evaluationFinal evaluationRemark
It is not possible to fill the sample into the pipe (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to roll the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to prepare the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to smoke the sample without further (industrial) processingTypical for subheadings 2401 10, 2401 20, 2401 30
It is not possible to smoke the sample in the pipe (the stuffing shows no or very low permeability and pipe goes out almost immediately after ignition)It is not possible to roll the sample into the cigarette, sample does not contain tobacco fibres which maintains the roll (keep together), filling is falling out from the cigarette paperThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for tobacco refuse (small lamina particles) – subheadings 2403 19
It is possible to smoke the sample in the pipeThe sample was rolled into the cigarette paper and the prepared cigarette was smokedThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for cut tobacco – subheading 2403 19
It is not possible to smoke the sample in the pipe (the stuffing is burned very quickly and great amount of heat is released - the pipe could be damaged)Sample was rolled into the cigarette paper and the prepared cigarette was smokedThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for fine cut tobacco - subheading 2403 19
It is not possible to fill the sample into the pipe (the sample particles are very hard)It is not possible to roll the cigarette (hard particles rip the cigarette paper)It is not possible to fill the cigarette tube (hard particles rip the cigarette paper)It is not possible to smoke the sample without further (industrial) processingTypical for cut stems – subheading 2401 30

For some samples (especially tobacco refuse) it is possible to roll almost shapeless ‘rolls’. If such ‘rolls’ crumble away before lighting or the ‘tobacco particles’ fall out from the lit ‘rolls’ after the first puff, the result is then noted as follows: ‘it is not possible to roll the cigarette’.

Literature

ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.

ANNEX B — METHOD OF DETERMINING THE PARTICLE SIZE BY SIEVING THE SAMPLE

In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event it shall not be possible to smoke the sample without further (industrial) processing.

Principle of the method

The method is based on determination of mass fractions of the sample remaining on sieves with different mesh size to distinguish between products classified under subheading 2401 20 and products classified under subheading 2401 30.

If 50 % by mass or more of the particles in sample are larger than 3.15 mm (c.f. CORESTA method no 16), the sample is partly or wholly stemmed/stripped tobacco (subheading 2401 20).

If more than 50 % by mass of the particles is smaller than 3.15 mm (in one of all three dimensions), the sample is tobacco refuse (subheading 2401 30).

Applicability

The results can be affected by physicochemical properties of the sample and several other factors:

  • Sample specific weight and sample size - affects the time of sieving and is important for assessment of test portion of the sample.
  • Sample fragility- affects crumbling of the sample during preparation and sieving.
  • Electrostatic and magnetic properties - sample susceptibility to disintegrate or to form clusters.
  • Sample hygroscopicity - affects sample weight and particle size.

Equipment

Temperature and humidity control box for sample conditioning (temperature (22 ± 1 °C) and humidity (60 ± 3 %)).

Analytical balances - accuracy min. 0.01 g

Set of circular sieves of specifications according to ISO 3310-1 (metal wire cloth - square aperture), sieve diameter 200 mm, sieve high 50 mm and aperture diameters as follows 0.4 mm; 3.15 mm and 6.3 mm

Ultrasonic bath for cleaning of the sieves

Vibration sieve separator able to produce vibration at 50 Hz and of amplitude 3 mm

Bottom and cover for the set of sieves

Brush for removing the sample particles from sieves

Sample preparation

The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering and divided into two test portions.

The sample is weighed (from 50 g to 150 g) and then conditioned at a temperature of 22 ± 1 °C and a humidity of 60 ± 3 % for at least 48 hours.

After that all work with the sample should be performed in the controlled atmosphere with a temperature of 22 ± 1 °C and a humidity of 60 ± 5 %. Testing temperature and humidity should be measured and included in the test report. Also the atmospheric pressure should be measured and included into the test report when the atmospheric pressure is outside the range 86 kPa – 106 kPa.

Method

Sieves should be clean and undamaged. Every sieve is weighed precisely (0.01 g). Sieves are composed bottom up as follows - bottom (retention container for dust collection), sieve with the smallest aperture diameter, other sieves by ascending aperture diameter and cover.

The conditioned sample is weighed with absolute precision of 0.01 g and evenly spread on the upper sieve which is then closed with the cover.

The set of sieves is placed into the vibration sieve separator and subjected to vibrations at 50 Hz with an amplitude of 3 mm for 5 to 15 minutes (according to the sample weight).

When the sieving is finished the set of sieves is removed from the separator.

Then the cover of the sieve and upper sieve is removed. Dust particles stuck to the sides of the upper sieve are brushed into the sieve and then by five strokes by hand to the sieve these particles are forced to fall through into the sieve underneath (sieve with the smaller aperture diameter).

This dust is removed gradually from all sieves. Each sieve with the sample particles is weighed precisely (0.01 g) as well as the bottom with the dust.

The test is performed in parallel but with another portion of the test sample.

Calculations

The results are calculated as sample mass fraction (residue) remaining on the particular sieve. For each sieve the sample mass fraction Z X is calculated according to the formula:

in % by mass, where

m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).

The sieving recovery Y s is calculated according to the formula:

in %, where

m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).

Evaluation and expression of results

The sieving recovery should be higher than 99 %. If not, the whole test should be repeated with another sample portion. The sample conditioning is checked according to ISO 3402.

The results are expressed as sample mass fraction (residue on the particular sieves) in % by mass rounded to one decimal. The test report should include also the sieve aperture diameters, time of sieving, vibration amplitude and frequency, sample weight, temperature and humidity of testing atmosphere.

Metrological parameters

Limit of quantification is 5 % by mass.

Repeatability limit is 1.5 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the repeatability limit r = 0.06 x Zx.

Measurement uncertainty is 2 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the measurement uncertainty U = 0,1 x Zx.

Literature

CORESTA Recommended Method No 16: Lamina strip particle size determination ISO 2395 Test sieves and test sieving – Vocabulary.

ISO 3310-1 Test sieves - Technical requirements and testing – Part 1: Test sieves of metal wire cloth.

ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Light air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net —
2025 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2024 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2023 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2022 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2021 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2020 unchanged 11,2 MIN 22 € MAX 56 €/100 kg/net —
2019 Light air-cured tobacco 11,2 MIN 22 € MAX 56 €/100 kg/net —

CN code 2401 10 35 is a line of the EU Combined Nomenclature under HS subheading 2401.10 (unmanufactured tobacco; tobacco refuse: tobacco, not stemmed/stripped).

The third-country duty is a specific or compound duty: 11,2 MIN 22 € MAX 56 €/100 kg/net.

130 countries pay no duty in the EU thanks to trade agreements and preference schemes such as GSP-EBA and CARIFORUM, against a standard rate of 11,2 MIN 22 € MAX 56 €/100 kg/net.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

Imports of tobacco leaf, not stemmed (HS 2401.10) into the EU came to €369.8m between September 2025 and August 2026 (up 7% on the year before); North Macedonia supplied 34%, followed by Türkiye.

For the same subheading, the Türkiye duty is 25%, the US duty is 0%–350%, the Canada duty is 0%–5.5%, the Mexico duty is 45%, the Brazil duty is 9%–12.6%, the Argentina duty is 9%–35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is free, the Taiwan duty is 13%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 10%–20% and the Nigeria duty is 5%.

EU member states imported goods of subheading 2401.10 worth US$685m in 2024; the largest supplier from outside the EU was Türkiye.

Questions and answers

What is the EU import duty for CN code 2401 10 35?

The third-country duty in the EU Combined Nomenclature is 11,2 MIN 22 € MAX 56 €/100 kg/net; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2401 10 35?

130 countries have a preferential rate on this line, 130 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 2401 10 35?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 2401.10 as a whole, the largest supplier from outside the EU in 2024 was Türkiye (US$110m), followed by North Macedonia.

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