European Union tariff, chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Last updated
Key facts
- National lines
- 51
- Subheadings
- 16
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Summary
The European Union tariff has 51 national lines in HS chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body), under 16 subheadings in 4 headings.
Subheadings with European Union lines
The European Union tariff has 51 national lines in HS chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body), under 16 subheadings in 4 headings.
24.01 Unmanufactured tobacco; tobacco refuse
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24.03 Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences
- 2403.11Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Water-pipe tobacco specified in subheading note 1 to this chapter1 line
- 2403.19Smoking tobacco, whether or not containing tobacco substitutes in any proportion: Other2 lines
- 2403.91Other: “Homogenised” or “reconstituted” tobacco1 line
- 2403.99Other: Other2 lines
24.04 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
- 2404.11Products intended for inhalation without combustion: Containing tobacco or reconstituted tobacco2 lines
- 2404.12Products intended for inhalation without combustion: Other, containing nicotine2 lines
- 2404.19Products intended for inhalation without combustion: Other2 lines
- 2404.91Other: For oral application2 lines
- 2404.92Other: For transdermal application1 line
- 2404.99Other: Other1 line
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under chapter 24 are live on border.bot for the United States (205 lines, also used by 1 other country).
- United States205 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have in HS chapter 24?
The European Union tariff has 51 national lines in HS chapter 24 (tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body), under 16 subheadings in 4 headings.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.