# European Union tariff line 2401 10 85 10: Flue-cured Virginia type

> In the European Union tariff, line 2401 10 85 10 covers tobacco, not stemmed/stripped, flue-cured tobacco, flue-cured Virginia type. The general (MFN) duty rate is 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN. It falls under HS subheading 2401.10 in heading 24.01 (chapter 24).

Source: https://border.bot/countries/european-union/hs-codes/2401108510
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 24](https://border.bot/countries/european-union/hs-codes/24) / [2401.10](https://border.bot/countries/european-union/hs-codes/240110) / [2401 10 85 10](https://border.bot/countries/european-union/hs-codes/2401108510)

## Key facts

- Tariff line: 2401 10 85 10
- Covers: Tobacco, not stemmed/stripped, flue-cured tobacco, flue-cured Virginia type
- Duty (MFN): 18.400 % MIN 22.000 EUR DTN MAX 24.000 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](https://border.bot/countries/european-union)
- HS subheading: [2401.10](https://border.bot/hs-codes/240110)

## What this line covers

In the European Union tariff, line 2401 10 85 10 covers tobacco, not stemmed/stripped, flue-cured tobacco, flue-cured Virginia type.

Its legal text is “Flue-cured Virginia type”, read under “Tobacco, not stemmed/stripped” and “Flue-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: Flue-cured tobacco
- Line 2401 10 85 10: Flue-cured Virginia type

## Duty

The general (MFN) duty rate is 18.400 % MIN 22.000 EUR DTN MAX 24.000 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 14.900 % MAX 24.000 EUR DTN applies to goods from GSP - General arrangements.

A preferential rate of 8.900 % MIN 17.600 EUR DTN MAX 19.200 EUR DTN applies to goods from Mercosur.

A preferential rate of 7.400 % MAX 12.000 EUR DTN applies to goods from Chile.

A preferential rate of 2.300 % MAX 3.000 EUR DTN applies to goods from Vietnam.

- 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)
- 14.900 % MAX 24.000 EUR DTN: GSP - General arrangements (2020)
- 8.900 % MIN 17.600 EUR DTN MAX 19.200 EUR DTN: Mercosur (5500)
- 7.400 % MAX 12.000 EUR DTN: Chile (CL)
- 2.300 % 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.

## 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 States](https://border.bot/countries/united-states/hs-codes/240110): 26 lines, used by 1 other country
- [The Harmonized System text for 2401.10](https://border.bot/hs-codes/240110)

## Other lines under 2401.10

- [2401 10 35 10](https://border.bot/countries/european-union/hs-codes/2401103510) Light air-cured Burley type (including Burley hybrids)
- [2401 10 35 20](https://border.bot/countries/european-union/hs-codes/2401103520) Light air-cured Maryland type
- [2401 10 35 91](https://border.bot/countries/european-union/hs-codes/2401103591) 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](https://border.bot/countries/european-union/hs-codes/2401103599) Other
- [2401 10 60 00](https://border.bot/countries/european-union/hs-codes/2401106000) Sun-cured Oriental type tobacco
- [2401 10 70 10](https://border.bot/countries/european-union/hs-codes/2401107010) 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 70 90](https://border.bot/countries/european-union/hs-codes/2401107090) Other
- [2401 10 85 90](https://border.bot/countries/european-union/hs-codes/2401108590) Other
- [2401 10 95 11](https://border.bot/countries/european-union/hs-codes/2401109511) 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 95 19](https://border.bot/countries/european-union/hs-codes/2401109519) Other
- [2401 10 95 21](https://border.bot/countries/european-union/hs-codes/2401109521) 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 95 29](https://border.bot/countries/european-union/hs-codes/2401109529) Other
- [2401 10 95 91](https://border.bot/countries/european-union/hs-codes/2401109591) 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 95 99](https://border.bot/countries/european-union/hs-codes/2401109599) Other

- Previous line: [2401 10 70 90](https://border.bot/countries/european-union/hs-codes/2401107090) Other
- Next line: [2401 10 85 90](https://border.bot/countries/european-union/hs-codes/2401108590) Other

## Frequently asked questions

### What does tariff line 2401 10 85 10 cover in the European Union tariff?

In the European Union tariff, line 2401 10 85 10 covers tobacco, not stemmed/stripped, flue-cured tobacco, flue-cured Virginia type.

### What is the general (MFN) duty on 2401 10 85 10 in the European Union?

The general (MFN) duty rate is 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN.

### Which preferential rates apply to 2401 10 85 10?

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 14.900 % MAX 24.000 EUR DTN applies to goods from GSP - General arrangements. A preferential rate of 8.900 % MIN 17.600 EUR DTN MAX 19.200 EUR DTN applies to goods from Mercosur. A preferential rate of 7.400 % MAX 12.000 EUR DTN applies to goods from Chile. A preferential rate of 2.300 % 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/2401108510.json