- Tobacco refuse
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.
This HS code is covered by 43 EU preferential agreement(s). Sign in to access the detailed list rules.
- Tobacco refuse
CTSH
Source : Annex 22-01 DA 2015/2446
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
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.
Section IV : PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO
Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing
Product-specific list rules from free trade and preference agreements concluded by the EU.
Turkey
Production in which all materials of heading 2401 are wholly obtained.
All tobacco must be wholly obtained
All unmanufactured tobacco used must be wholly obtained
Algeria
All unmanufactured tobacco used must be wholly obtained
Australia
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).
Caribbean Forum countries (15 states incl. Dominican Republic)
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Cameroon
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Canada
Production in which all the material of heading 2401 used is wholly obtained.
Guatemala, El Salvador, Honduras, Nicaragua, Costa Rica, Panama
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Chile
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Colombia, Peru, Ecuador
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Cote d'Ivoire
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Kenya, Rwanda (others pending ratification)
All unmanufacture d tobacco and tobacco refuse of chapter 24 is wholly obtained.
Mauritius, Madagascar, Seychelles, Zimbabwe
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Egypt
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Faroe Islands
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Georgia
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Ghana
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Israel
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Japan
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).
Jordan
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Kenya
All unmanufacture d tobacco and tobacco refuse of chapter 24 is wholly obtained.
Lebanon
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Mexico
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Moldova
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Morocco
Manufacture in which all the materials of chapter 24 used are wholly obtained.
New Zealand
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).
Papua New Guinea, Fiji, Samoa, Solomon Islands
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Palestine
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Singapore
All unmanufactured tobacco and tobacco refuse of chapter 24 is wholly obtained.
South Korea
Manufacture in which all the materials of chapter 24 used are wholly obtained.
South Africa, Botswana, Lesotho, Eswatini, Namibia, Mozambique
Manufacture in which all the materials of chapter 24 used must be wholly obtained.
Switzerland
Manufacture in which all materials of heading 2401 are wholly obtained.
Tunisia
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Turkey
Production in which all materials of heading 2401 are wholly obtained.
United Kingdom
Production in which all materials of heading 2401 are wholly obtained.
Ukraine
Manufacture in which all the materials of chapter 24 used are wholly obtained.
Vietnam
All unmanufactured tobacco and tobacco refuse of chapter 24 is wholly obtained.
Norway, Iceland, Liechtenstein
Manufacture in which all materials of heading 2401 are wholly obtained.
All tobacco must be wholly obtained
All tobacco must be wholly obtained
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.
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.
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)