Are there preferential origin rules for HS 2401?

Yes, 42 preferential agreement(s) apply: EU-Turkey Customs Union, EU Everything But Arms (EBA), Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (PEM Convention), EU-Algeria Euro-Mediterranean Association Agreement, EU-CARIFORUM Economic Partnership Agreement, EU-Cameroon Interim EPA (Central Africa), EU-Canada Comprehensive Economic and Trade Agreement (CETA), EU-Central America Association Agreement, EU-Chile Association Agreement (+ Advanced Framework Agreement), EU-Colombia/Peru/Ecuador Trade Agreement, EU-Cote d'Ivoire Stepping Stone EPA (West Africa), EU-East African Community EPA, EU-Eastern and Southern Africa States Interim EPA, EU-Egypt Euro-Mediterranean Association Agreement, EU-Faroe Islands Agreement, EU-Georgia Association Agreement (DCFTA), EU-Ghana Stepping Stone EPA (West Africa), EU-Israel Euro-Mediterranean Association Agreement, EU-Japan Economic Partnership Agreement (EPA/JEFTA), EU-Jordan Euro-Mediterranean Association Agreement, EU-Kenya Economic Partnership Agreement, EU-Lebanon Euro-Mediterranean Association Agreement, EU-Mexico Global Agreement (FTA part), EU-Moldova Association Agreement (DCFTA), EU-Morocco Euro-Mediterranean Association Agreement, EU-New Zealand Free Trade Agreement, EU-Pacific States Interim EPA, EU-Palestine Liberation Organization Interim Association Agreement, EU-Singapore Free Trade Agreement, EU-South Korea Free Trade Agreement, EU-Southern African Development Community EPA, EU-Switzerland Free Trade Agreement, EU-Tunisia Euro-Mediterranean Association Agreement, EU-Turkey Preferential Agreement (Agricultural/ECSC products), EU-UK Trade and Cooperation Agreement (TCA), EU-Ukraine Association Agreement (DCFTA), EU-Vietnam Free Trade Agreement (EVFTA), European Economic Area (EEA) Agreement / EFTA, EU Generalised Scheme of Preferences (GSP Standard), EU GSP+ (Special Incentive Arrangement), EU Autonomous Preferences for Ceuta and Melilla, EU-Overseas Countries and Territories (PTOM/OCT).

Overview TARIC Nomenclature Classification Guide BTI EU Classification Rulings CJEU Case Law - Tariff Classification Market Intelligence Origin of Goods Export Control CBAM Calculator EUDR Checker ClassifyAI SH Customs Value Incoterms® 2020

Origin rules - HS 2401

Unmanufactured tobacco; tobacco refuse.

Split headingSection IVChapter 24Annex 22-01 DA 2015/244642 applicable agreements

Why origin matters for this product

The origin of goods determines the duty rate applicable on import into the European Union. Depending on the country of manufacture and the applicable trade agreement, the rate may differ significantly from the MFN (Most Favoured Nation) rate. Proving preferential origin allows importers to benefit from reduced or zero duties under EU free trade agreements.

Preferential agreements covering this code

This HS code is covered by 42 EU preferential agreement(s). Sign in to access the detailed list rules.

Origin rules - HS 2401

Unmanufactured tobacco; tobacco refuse.

Split headingSection IVChapter 24Annex 22-01 DA 2015/244642 applicable agreements

Why origin matters for this product

Preferential agreements covering this code

This HS code is covered by 42 EU preferential agreement(s). Sign in to access the detailed list rules.

Non-preferential origin

HS 2401Split heading

Unmanufactured tobacco; tobacco refuse.

As specified for subheadings

Source : Annex 22-01 DA 2015/2446

Origin rule (Annex 22-01)

HS 240110Specific

- Tobacco, not stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : Annex 22-01 DA 2015/2446

HS 240120Specific

- Tobacco, partly or wholly stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : Annex 22-01 DA 2015/2446

HS 240130Tariff shift

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

The EU imported 12.1 Md€ (Jan 2022 – Mar 2026) for this HS code, with Brazil as the main supplier.

EU Imports

12.1 Md€

EU Exports

4.6 Md€

Balance

7.5 Md€

Top supplying countries (extra-EU)

1.Brazil

22%2.6 Md€

2.India

11%1.3 Md€

3.MW

Non-preferential origin

HS 2401Split heading

Unmanufactured tobacco; tobacco refuse.

As specified for subheadings

Source : Annex 22-01 DA 2015/2446

Origin rule (Annex 22-01)

HS 240110Specific

- Tobacco, not stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : Annex 22-01 DA 2015/2446

HS 240120Specific

- Tobacco, partly or wholly stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : Annex 22-01 DA 2015/2446

HS 240130Tariff shift

CTSH

CTSHchange of tariff subheading (6 digits)

Source : Annex 22-01 DA 2015/2446

EU WTO position (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

HS 2401non-bindingSpecific

Unmanufactured tobacco; tobacco refuse.

As specified for subheadings

Source : EU WTO Position

HS 240110non-bindingTariff shift

- Tobacco, not stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : EU WTO Position

HS 240120non-bindingTariff shift

- Tobacco, partly or wholly stemmed/stripped

The origin shall be the country where the tobacco and tobacco substitutes of this subheading are obtained in their natural or unprocessed state.

Source : EU WTO Position

HS 240130non-bindingTariff shift

- Tobacco refuse

CTSH

CTSHchange of tariff subheading (6 digits)

Source : EU WTO Position

Notes and residual rules

Residual rule

Residual rule (mixtures)

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. Chapter residual rule: Where the country of origin cannot be determined by application of the primar y rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

Context

Section IV : PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing

Preferential origin (42 agreements)

Product-specific list rules from free trade and preference agreements concluded by the EU.

EU-Turkey Customs Union

Turkey

CUSTOMS_UNION

Production in which all materials of heading 2401 are wholly obtained.

View full agreement

EU Everything But Arms (EBA)

EBA

All tobacco must be wholly obtained

Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (PEM Convention)

FRAMEWORK

All unmanufactured tobacco used must be wholly obtained

EU-Algeria Euro-Mediterranean Association Agreement

Algeria

FTA

All unmanufactured tobacco used must be wholly obtained

EU-CARIFORUM Economic Partnership Agreement

Caribbean Forum countries (15 states incl. Dominican Republic)

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Cameroon Interim EPA (Central Africa)

Cameroon

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Canada Comprehensive Economic and Trade Agreement (CETA)

Canada

FTA

Production in which all the material of heading 2401 used is wholly obtained.

EU-Central America Association Agreement

Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Chile Association Agreement (+ Advanced Framework Agreement)

Chile

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Colombia/Peru/Ecuador Trade Agreement

Colombia, Peru, Ecuador

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Cote d'Ivoire Stepping Stone EPA (West Africa)

Cote d'Ivoire

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-East African Community EPA

Kenya, Rwanda (others pending ratification)

FTA

All unmanufacture d tobacco and tobacco refuse of chapter 24 is wholly obtained.

EU-Eastern and Southern Africa States Interim EPA

Mauritius, Madagascar, Seychelles, Zimbabwe

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Egypt Euro-Mediterranean Association Agreement

Egypt

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Faroe Islands Agreement

Faroe Islands

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Georgia Association Agreement (DCFTA)

Georgia

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Ghana Stepping Stone EPA (West Africa)

Ghana

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Israel Euro-Mediterranean Association Agreement

Israel

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Japan Economic Partnership Agreement (EPA/JEFTA)

Japan

FTA

CC: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (chapter).

EU-Jordan Euro-Mediterranean Association Agreement

Jordan

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Kenya Economic Partnership Agreement

Kenya

FTA

All unmanufacture d tobacco and tobacco refuse of chapter 24 is wholly obtained.

EU-Lebanon Euro-Mediterranean Association Agreement

Lebanon

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Mexico Global Agreement (FTA part)

Mexico

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Moldova Association Agreement (DCFTA)

Moldova

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Morocco Euro-Mediterranean Association Agreement

Morocco

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-New Zealand Free Trade Agreement

New Zealand

FTA

CC: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 2-digit level (chapter).

EU-Pacific States Interim EPA

Papua New Guinea, Fiji, Samoa, Solomon Islands

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Palestine Liberation Organization Interim Association Agreement

Palestine

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Singapore Free Trade Agreement

Singapore

FTA

All unmanufactured tobacco and tobacco refuse of chapter 24 is wholly obtained.

EU-South Korea Free Trade Agreement

South Korea

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Southern African Development Community EPA

South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique

FTA

Manufacture in which all the materials of chapter 24 used must be wholly obtained.

EU-Switzerland Free Trade Agreement

Switzerland

FTA

Manufacture in which all materials of heading 2401 are wholly obtained.

EU-Tunisia Euro-Mediterranean Association Agreement

Tunisia

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Turkey Preferential Agreement (Agricultural/ECSC products)

Turkey

FTA

Production in which all materials of heading 2401 are wholly obtained.

EU-UK Trade and Cooperation Agreement (TCA)

United Kingdom

FTA

Production in which all materials of heading 2401 are wholly obtained.

EU-Ukraine Association Agreement (DCFTA)

Ukraine

FTA

Manufacture in which all the materials of chapter 24 used are wholly obtained.

EU-Vietnam Free Trade Agreement (EVFTA)

Vietnam

FTA

All unmanufactured tobacco and tobacco refuse of chapter 24 is wholly obtained.

European Economic Area (EEA) Agreement / EFTA

Norway, Iceland, Liechtenstein

FTA

Manufacture in which all materials of heading 2401 are wholly obtained.

EU Generalised Scheme of Preferences (GSP Standard)

GSP

All tobacco must be wholly obtained

EU GSP+ (Special Incentive Arrangement)

GSP_PLUS

All tobacco must be wholly obtained

EU Autonomous Preferences for Ceuta and Melilla

UNILATERAL

Manufacture from materials of any heading in which the weight of materials of chapter 24 used does not exceed 30% of the total weight of materials of chapter 24 used.

EU-Overseas Countries and Territories (PTOM/OCT)

UNILATERAL

Manufacture from materials of any heading in which the weight of materials of chapter 24 used does not exceed 30% of the total weight of materials of chapter 24 used.

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

The EU imported 12.1 Md€ (Jan 2022 – Mar 2026) for this HS code, with Brazil as the main supplier.

EU Imports

12.1 Md€

EU Exports

4.6 Md€

Balance

7.5 Md€

Top supplying countries (extra-EU)

1.Brazil

22%2.6 Md€

2.India

11%1.3 Md€

3.MW

Why origin matters for this product

Preferential agreements covering this code

Related pages

Why origin matters for this product

Preferential agreements covering this code

Non-preferential origin

EU Trade Data (COMEXT)

Related pages

Non-preferential origin

EU WTO position (non-binding)

Notes and residual rules

Context

Preferential origin (42 agreements)

EU-Turkey Customs Union

EU Everything But Arms (EBA)

Regional Convention on Pan-Euro-Mediterranean Preferential Rules of Origin (PEM Convention)

EU-Algeria Euro-Mediterranean Association Agreement

EU-CARIFORUM Economic Partnership Agreement

EU-Cameroon Interim EPA (Central Africa)

EU-Canada Comprehensive Economic and Trade Agreement (CETA)

EU-Central America Association Agreement

EU-Chile Association Agreement (+ Advanced Framework Agreement)

EU-Colombia/Peru/Ecuador Trade Agreement

EU-Cote d'Ivoire Stepping Stone EPA (West Africa)

EU-East African Community EPA

EU-Eastern and Southern Africa States Interim EPA

EU-Egypt Euro-Mediterranean Association Agreement

EU-Faroe Islands Agreement

EU-Georgia Association Agreement (DCFTA)

EU-Ghana Stepping Stone EPA (West Africa)

EU-Israel Euro-Mediterranean Association Agreement

EU-Japan Economic Partnership Agreement (EPA/JEFTA)

EU-Jordan Euro-Mediterranean Association Agreement

EU-Kenya Economic Partnership Agreement

EU-Lebanon Euro-Mediterranean Association Agreement

EU-Mexico Global Agreement (FTA part)

EU-Moldova Association Agreement (DCFTA)

EU-Morocco Euro-Mediterranean Association Agreement

EU-New Zealand Free Trade Agreement

EU-Pacific States Interim EPA

EU-Palestine Liberation Organization Interim Association Agreement

EU-Singapore Free Trade Agreement

EU-South Korea Free Trade Agreement

EU-Southern African Development Community EPA

EU-Switzerland Free Trade Agreement

EU-Tunisia Euro-Mediterranean Association Agreement

EU-Turkey Preferential Agreement (Agricultural/ECSC products)

EU-UK Trade and Cooperation Agreement (TCA)

EU-Ukraine Association Agreement (DCFTA)

EU-Vietnam Free Trade Agreement (EVFTA)

European Economic Area (EEA) Agreement / EFTA

EU Generalised Scheme of Preferences (GSP Standard)

EU GSP+ (Special Incentive Arrangement)

EU Autonomous Preferences for Ceuta and Melilla

EU-Overseas Countries and Territories (PTOM/OCT)

EU Trade Data (COMEXT)