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.

Binding rules (Annex 22-01)

Split heading

Unmanufactured tobacco; tobacco refuse.

Origin rule

As specified for subheadings

Specific

- Tobacco, not stemmed/stripped

Origin rule

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

Specific

WTO rules (non-binding)

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

non-bindingSpecific

Unmanufactured tobacco; tobacco refuse.

Origin rule

As specified for subheadings

non-bindingTariff shift

HS4 headings in this chapter(7)

2401Unmanufactured tobacco; tobacco refuse.

Split heading

240110- Tobacco, not stemmed/stripped

Specific

240120- Tobacco, partly or wholly stemmed/stripped

Specific

240130- Tobacco refuse

Tariff shift

2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Tariff shift

2403Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.

Tariff shift

Notes and residual rules

Residual rule

Residual rule (mixtures)

Binding rules (Annex 22-01)

Split heading

Unmanufactured tobacco; tobacco refuse.

Origin rule

As specified for subheadings

Specific

- Tobacco, not stemmed/stripped

Origin rule

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

Specific

WTO rules (non-binding)

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

non-bindingSpecific

Unmanufactured tobacco; tobacco refuse.

Origin rule

As specified for subheadings

non-bindingTariff shift

- Tobacco, partly or wholly stemmed/stripped

Origin rule

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

240130Tariff shift

- Tobacco refuse

Origin rule

CTSH

CTSHchange of tariff subheading (6 digits)

2402Tariff shift

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Origin rule

CTH

CTHchange of tariff heading (4 digits)

2403Tariff shift

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

2404Tariff shift

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Origin rule

CTH

CTHchange of tariff heading (4 digits)

- Tobacco, not stemmed/stripped

Origin rule

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

240120non-bindingTariff shift

- Tobacco, partly or wholly stemmed/stripped

Origin rule

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

240130non-bindingTariff shift

- Tobacco refuse

Origin rule

CTSH

CTSHchange of tariff subheading (6 digits)

2402non-bindingTariff shift

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Origin rule

CTH

CTHchange of tariff heading (4 digits)

2403non-bindingTariff shift

Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

2404non-bindingTariff shift

Origin rule

CTH

CTHchange of tariff heading (4 digits)

Chapter 24 - Tobacco

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