European Union tariff line 2401 10 35 99: Other
Last updated
Key facts
- Tariff line
- 2401 10 35 99
- Covers
- Tobacco, not stemmed/stripped, light air-cured tobacco
- Duty (MFN)
- 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN
- Preferential rates
- From 0% (49 programmes or origins)
- Additional duties
- None recorded
- Restrictions
- None recorded
- 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
- HS subheading
- 2401.10
Summary
In the European Union tariff, line 2401 10 35 99 covers tobacco, not stemmed/stripped, light air-cured tobacco. The general (MFN) duty rate is 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN. It falls under HS subheading 2401.10 in heading 24.01 (chapter 24).
What this line covers
In the European Union tariff, line 2401 10 35 99 covers tobacco, not stemmed/stripped, light air-cured tobacco.
Its legal text is “Other”, read under “Tobacco, not stemmed/stripped” and “Light air-cured tobacco”.
How it is structured
It falls under HS subheading 2401.10 in heading 24.01 (chapter 24). The first six digits are the Harmonized System code; the 4 digits after them are added by the 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
- Heading 24.01
- Unmanufactured tobacco; tobacco refuse
- Subheading 2401.10
- Tobacco, not stemmed/stripped
- Within the subheading
- Light air-cured tobacco
- Line 2401 10 35 99
- Other
Duty
The general (MFN) duty rate is 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN.
Duty-free entry applies to goods that qualify under 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 St…, and to goods from 44 origins.
A preferential rate of 3.900 % MAX 56.000 EUR DTN applies to goods from GSP - General arrangements.
A preferential rate of 8.900 % MIN 17.600 EUR DTN MAX 44.800 EUR DTN applies to goods from Mercosur.
A preferential rate of 1.900 % MAX 28.000 EUR DTN applies to goods from Chile.
A preferential rate of 1.900 % MAX 3.000 EUR DTN applies to goods from Vietnam.
| Preferential rate | Programme or origin |
|---|---|
| 0% | CARIFORUM (1033) |
| 0% | Eastern and Southern Africa States (1034) |
| 0% | SADC EPA (1035) |
| 0% | 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 St… (2000) |
| 0% | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) (2005) |
| 0% | GSP+ (incentive arrangement for sustainable development and good governance) (2027) |
| 0% | OCTs (Overseas Countries and Territories) (2080) |
| 0% | Central America (2200) |
| 0% | Andorra (AD) |
| 0% | Albania (AL) |
| 0% | Bosnia and Herzegovina (BA) |
| 0% | Canada (CA) |
| 0% | Côte d'Ivoire (CI) |
| 0% | Cameroon (CM) |
| 0% | Colombia (CO) |
| 0% | Ecuador (EC) |
| 0% | Egypt (EG) |
| 0% | Fiji (FJ) |
| 0% | United Kingdom (GB) |
| 0% | Georgia (GE) |
| 0% | Ghana (GH) |
| 0% | Israel (IL) |
| 0% | Iceland (IS) |
| 0% | Jordan (JO) |
| 0% | Japan (JP) |
| 0% | Kenya (KE) |
| 0% | South Korea (KR) |
| 0% | Lebanon (LB) |
| 0% | Morocco (MA) |
| 0% | Moldova (MD) |
| 0% | Montenegro (ME) |
| 0% | North Macedonia (MK) |
| 0% | Mexico (MX) |
| 0% | New Zealand (NZ) |
| 0% | Peru (PE) |
| 0% | Papua New Guinea (PG) |
| 0% | Palestine (PS) |
| 0% | Solomon Islands (SB) |
| 0% | Singapore (SG) |
| 0% | Türkiye (TR) |
| 0% | Ukraine (UA) |
| 0% | Samoa (WS) |
| 0% | Kosovo (XK) |
| 0% | Serbia (XS) |
| 0% | South Africa (ZA) |
| 3.900 % MAX 56.000 EUR DTN | GSP - General arrangements (2020) |
| 8.900 % MIN 17.600 EUR DTN MAX 44.800 EUR DTN | Mercosur (5500) |
| 1.900 % MAX 28.000 EUR DTN | Chile (CL) |
| 1.900 % MAX 3.000 EUR DTN | Vietnam (VN) |
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.
Other lines under 2401.10
- 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 60 00Sun-cured Oriental type tobacco
- 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 00
- 2401 10 70 90Other
- 2401 10 85 10Flue-cured Virginia type
- 2401 10 85 90Other
- 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 00
- 2401 10 95 19Other
- 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 00
- 2401 10 95 29Other
- 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 00
- 2401 10 95 99Other
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).
- United States26 lines, used by 1 other country
Frequently asked questions
What does tariff line 2401 10 35 99 cover in the European Union tariff?
In the European Union tariff, line 2401 10 35 99 covers tobacco, not stemmed/stripped, light air-cured tobacco.
What is the general (MFN) duty on 2401 10 35 99 in the European Union?
The general (MFN) duty rate is 11.200 % MIN 22.000 EUR DTN MAX 56.000 EUR DTN.
Which preferential rates apply to 2401 10 35 99?
Duty-free entry applies to goods that qualify under 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 St…, and to goods from CARIFORUM, the Eastern and Southern Africa States, SADC EPA, GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms), GSP+ (incentive arrangement for sustainable development and good governance), OCTs (Overseas Countries and Territories), Central America, Andorra, Albania, Bosnia and Herzegovina, Canada, Côte d'Ivoire, Cameroon, Colombia, Ecuador, Egypt, Fiji, the United Kingdom, Georgia, Ghana, Israel, Iceland, Jordan, Japan, Kenya, South Korea, Lebanon, Morocco, Moldova, Montenegro, North Macedonia, Mexico, New Zealand, Peru, Papua New Guinea, Palestine, the Solomon Islands, Singapore, Türkiye, Ukraine, Samoa, Kosovo, Serbia and South Africa. A preferential rate of 3.900 % MAX 56.000 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 8.900 % MIN 17.600 EUR DTN MAX 44.800 EUR DTN applies to goods from Mercosur. A preferential rate of 1.900 % MAX 28.000 EUR DTN applies to goods from Chile. A preferential rate of 1.900 % MAX 3.000 EUR DTN applies to goods from Vietnam.
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.