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European Union tariff lines under HS 2401.10

Last updated

Landed cost with 2401.10Classify a product

Key facts

HS subheading
2401.10
National lines
15
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 splits HS 2401.10 (tobacco, not stemmed/stripped) into 15 national lines: 2401 10 35 10 (light air-cured Burley type (including Burley hybrids)), 2401 10 35 20 (light air-cured Maryland type), 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), 2401 10 35 99 (other) and 11 others.

European Union lines under 2401.10

The European Union tariff splits HS 2401.10 (tobacco, not stemmed/stripped) into 15 national lines: 2401 10 35 10 (light air-cured Burley type (including Burley hybrids)), 2401 10 35 20 (light air-cured Maryland type), 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), 2401 10 35 99 (other) and 11 others.

  • 2401 10 35 10Light air-cured Burley type (including Burley hybrids)Duty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 35 20Light air-cured Maryland typeDuty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 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 00Duty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 35 99OtherDuty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 60 00Sun-cured Oriental type tobaccoDuty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 70 10Whether 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 00Duty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 70 90OtherDuty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 85 10Flue-cured Virginia typeDuty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 85 90OtherDuty: 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 95 11Whether 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 00Duty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 95 19OtherDuty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 95 21Whether 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 00Duty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 95 29OtherDuty: 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN
  • 2401 10 95 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 00Duty: 10.000 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
  • 2401 10 95 99OtherDuty: 10.000 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN

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.

Everything about importing into European Union

In other countries

National tariff lines under 2401.10 are live on border.bot for the United States (26 lines, also used by 1 other country).

The Harmonized System text for 2401.10

Frequently asked questions

How many national tariff lines does the European Union tariff have under HS 2401.10?

The European Union tariff splits HS 2401.10 (tobacco, not stemmed/stripped) into 15 national lines: 2401 10 35 10 (light air-cured Burley type (including Burley hybrids)), 2401 10 35 20 (light air-cured Maryland type), 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), 2401 10 35 99 (other) and 11 others.

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.

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