Hierarchy

2400000000TOBACCO 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

2401000000Unmanufactured tobacco; tobacco refuse

2401100000Tobacco, not stemmed/stripped

2401109500Other

2401109511Fire-cured tobacco

2401109521Other

2401109529Other

Duties & Measures

Third Country Duty18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN

Preferential rates(51)

+41

Preferential rates - 51 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-18.4 pp	-18.4 pp	—	1
CARIFORUM1033 0.000 %-18.4 ppEU-CARIFORUM EPA	-18.4 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-18.4 ppESA Interim EPA	-18.4 pp	ESA Interim EPA
SADC EPA1035 0.000 %-18.4 ppSADC EPA	-18.4 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-18.4 pp	-18.4 pp	—
GSP-EBA2005 0.000 %-18.4 ppEverything But Arms	-18.4 pp	Everything But Arms
GSP+2027 0.000 %-18.4 ppGSP+ Enhanced Arrangement	-18.4 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-18.4 ppOverseas Association Decision	-18.4 pp	Overseas Association Decision

Additional duties(3)

inherited from 2400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 2400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 2400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol. The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part. II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited: (a) to any natural or legal person, entity or body in Crimea or Sevastopol, or (b) for use in Crimea or Sevastopol.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77): I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine. The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement. II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport; (ii) telecommunications; (iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.

Restriction on entry into free circulation(1)

ERGA OMNES

Regulation 1031/082009-01-01

1 certificate(s) required

A004Certificate of authenticity

Certificate of authenticity Tobacco

Declared subheading not allowed

CD376The declaration of this code is subject to the presentation of the certificate in Annex 9 of the Council Regulation (EEC) No 2658/87 (CN) and subsequent amendments.

Start date: 2009-01-01

Description & Classification

Common misclassifications

2401109521: intended for use as binder or wrapper for the manufacture of goods of subheading 2402 10 00

Classification tips

not described as such tobacco

Sample products

Unmanufactured tobacco, not stemmed/stripped, other than fire-cured

Regulatory notes

NENC2401

Unmanufactured tobacco; tobacco refuse As regards tobacco in the natural or unmanufactured state, see the HS Explanatory Note to heading 2401 , first paragraph, (1). It is to be noted that: (a) ‘flue-cured’ Virginia type tobacco means tobacco which has been cured under artificial atmospheric conditions by a process of regulating the heat and ventilation, without allowing smoke and fumes to come into contact with the tobacco leaves; the colour of the cured tobacco normally ranges from lemon to very dark orange or red. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (b) ‘light air-cured’ Burley type tobacco (including Burley hybrids) means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from light tan to reddish colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (c) ‘light air-cured’ Maryland type tobacco means tobacco which has been cured under natural atmospheric conditions and does not carry the odour of smoke or fumes if supplemental heat or air circulation has been applied; the leaves normally range from a light-yellow to deep cherry red colour. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques; (d) ‘fire-cured’ tobacco means tobacco, which has been cured under artificial atmospheric conditions by the use of open fires from which wood smoke has been partly absorbed by the tobacco. ‘Fire-cured’ tobacco leaves are normally thicker than leaves of Burley, ‘flue-cured’ or Maryland from the corresponding stalk position. Colours normally range from yellowish-brown to very dark brown. Other colours and combinations of colours frequently result from variations in maturity or cultural and curing techniques. ‘Sun-cured’ tobacco has been cured directly by the heat of the sun in the open air and in full daylight. This heading does not include live tobacco plants (heading 0602 ).

Non-preferential origin

specific

- 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.

tariff_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.

Residual rule

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

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (2401109529)?

The third country duty (erga omnes) for Other is 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (2401109529)?

Yes, 50 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (2401109529)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 2401109529?

TARIC code 2401109529 (Other) covers the following products: Unmanufactured tobacco, not stemmed/stripped, other than fire-cured, Not stemmed/stripped tobacco leaves, other tobacco.

How to correctly classify a product under code 2401109529?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

04Section IV — PREPARED FOODSTUFFS

2401000000Unmanufactured tobacco; tobacco refuse

2401100000Tobacco, not stemmed/stripped

2401109500Other

2401109511Fire-cured tobacco

2401109521Other

2401109529Other

Duties & Measures

Third Country Duty18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN

Base rate (erga omnes)

Applies to all third countries without preferential agreement

18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN

Preferential rates(51)

+41

Preferential rates - 51 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-18.4 pp	-18.4 pp	—	1
CARIFORUM1033 0.000 %-18.4 ppEU-CARIFORUM EPA	-18.4 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-18.4 ppESA Interim EPA	-18.4 pp	ESA Interim EPA
SADC EPA1035 0.000 %-18.4 ppSADC EPA	-18.4 pp	SADC EPA
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 States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-18.4 pp	-18.4 pp	—
GSP-EBA2005 0.000 %-18.4 ppEverything But Arms	-18.4 pp	Everything But Arms
GSP+2027 0.000 %-18.4 ppGSP+ Enhanced Arrangement	-18.4 pp	GSP+ Enhanced Arrangement
OCTs2080 0.000 %-18.4 ppOverseas Association Decision	-18.4 pp	Overseas Association Decision

Additional duties(3)

inherited from 2400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Belarus

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Russia

50.000 %Regulation 1227/252025-07-20

TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Low-value consignment customs duty(2)

inherited from 2400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(2)

inherited from 2400000000

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Restriction on entry into free circulation(1)

ERGA OMNES

Regulation 1031/082009-01-01

1 certificate(s) required

A004Certificate of authenticity

Certificate of authenticity Tobacco

Declared subheading not allowed

CD376The declaration of this code is subject to the presentation of the certificate in Annex 9 of the Council Regulation (EEC) No 2658/87 (CN) and subsequent amendments.

Start date: 2009-01-01

Trade Statistics

Description & Classification

Common misclassifications

2401109521: intended for use as binder or wrapper for the manufacture of goods of subheading 2402 10 00

Classification tips

not described as such tobacco

Sample products

Unmanufactured tobacco, not stemmed/stripped, other than fire-cured

CJEU Case Law

T-190/25

15 Apr 2026

A.K. and „Tabako lapai“ UAB v Lietuvos Respublikos generalinė prokuratūra

On those grounds, LE TRIBUNAL (Second Chamber, sitting with five Judges) hereby rules: 1. Article 5(1)(a) of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be interpreted as meaning that in order to classify a product as ‘smoking tobacco’, within the meaning of that provision, it is not necessary to rely on the tariff headings of the Combined Nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, as amended by Council Regulation (EC) No 254/2000 of 31 January 2000, in the version resulting from Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017, and on the Explanatory Notes to the Combined Nomenclature of the European Union. 2. The examination of the aspects to which the third question relates has disclosed no factor of such a kind as to affect the validity of Directive 2011/64, Implementing Regulation 2017/1925 and the Explanatory Notes to the CN in view of the general principle of legal certainty and the principle that offences and penalties must be defined by law, enshrined by Article 49(1) of the Charter of Fundamental Rights of the European Union. Półtorak Hesse Steinfatt Petrlík Dimitrakopoulos Delivered in open court in Luxembourg on 15 April 2026. [Signatures] * Language of the case: Lithuanian.

Regulatory notes

NENC2401

Non-preferential origin

specific

- 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.

tariff_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.

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Other (2401109529)?

The third country duty (erga omnes) for Other is 18.400 % MIN 22.000 EUR DTN MAX 24.000 EUR DTN. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (2401109529)?

Yes, 50 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Other (2401109529)?

Yes, 2 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

What products are classified under code 2401109529?

TARIC code 2401109529 (Other) covers the following products: Unmanufactured tobacco, not stemmed/stripped, other than fire-cured, Not stemmed/stripped tobacco leaves, other tobacco.

How to correctly classify a product under code 2401109529?

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Synonyms

not stemmed tobacco leaves, raw tobacco, unmanufactured tobacco

Materials

tobacco

Keywords

not stemmed tobacco leaves · raw tobacco · unmanufactured tobacco · tobacco · not stemmed/stripped · unmanufactured

Additional noteAdditional Notes to Chapter 24

1. For the purposes of subheading 2401 10, 'tobacco, not stemmed/stripped' means whole tobacco plants and leaves thereof, in the natural state or dried or fermented. 2. For the purposes of subheading 2403 11, 'water pipe tobacco' means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Chapter noteChapter 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

1. This chapter does not cover medicinal cigarettes (Chapter 30). 2. Any products classifiable in heading 2404 and any other heading of this chapter are to be classified in heading 2404. 3. For the purposes of heading 2404, the expression 'inhalation without combustion' means inhalation through heated delivery or other means, without combustion. 4. Headings 2401 to 2403 cover tobacco and manufactured tobacco substitutes. Heading 2404 covers products containing nicotine or tobacco or tobacco substitutes intended for inhalation without combustion, as well as other nicotine-containing products.

Section noteNotes to Section IV — Prepared foodstuffs; Beverages, spirits and vinegar; Tobacco and manufactured tobacco substitutes

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. The expression 'food preparations' in this Section, unless the context otherwise requires, means preparations classified in headings 1601 to 2106.

What are the non-preferential origin rules for Other (2401109529)?

Non-preferential origin rules for Other are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Can TARIC code 2401109529 be used on a customs declaration?

Yes, TARIC code 2401109529 (Other) is a declarable code. It can be used directly on EU customs import and export declarations (Single Administrative Document).

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€6.75/kg

Export €/kg

€16.23/kg

Market concentration (HHI)

2,468

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇩 Indonesia	€47.6M	3.5Mt	€13.66/kg	33.7%
2	🇺🇸 United States	€37.8M	4.5Mt	€8.38/kg	26.8%
3	🇲🇿 MZ	€29.6M	5.2Mt	€5.65/kg	21.0%
4	🇮🇳 India	€13.8M	3.9Mt	€3.57/kg	9.8%
5	🇨🇦 Canada	€12.2M	1.7Mt	€7.21/kg	8.7%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇩 Indonesia	€33.3M	935Kt	€35.60/kg	47.6%
2	🇱🇰 LK	€20.6M	2.0Mt	€10.13/kg	29.4%
3	🇲🇲 MM	€8.3M	91Kt	€91.39/kg	11.9%
4	🇩🇴 DO	€5.9M	584Kt	€10.17/kg	8.5%
5	🇪🇬 Egypt	€1.8M	405Kt	€4.41/kg	2.6%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€6.75/kg

Export €/kg

€16.23/kg

Market concentration (HHI)

2,468

Moderate

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇩 Indonesia	€47.6M	3.5Mt	€13.66/kg	33.7%
2	🇺🇸 United States	€37.8M	4.5Mt	€8.38/kg	26.8%
3	🇲🇿 MZ	€29.6M	5.2Mt	€5.65/kg	21.0%
4	🇮🇳 India	€13.8M	3.9Mt	€3.57/kg	9.8%
5	🇨🇦 Canada	€12.2M	1.7Mt	€7.21/kg	8.7%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇮🇩 Indonesia	€33.3M	935Kt	€35.60/kg	47.6%
2	🇱🇰 LK	€20.6M	2.0Mt	€10.13/kg	29.4%
3	🇲🇲 MM	€8.3M	91Kt	€91.39/kg	11.9%
4	🇩🇴 DO	€5.9M	584Kt	€10.17/kg	8.5%
5	🇪🇬 Egypt	€1.8M	405Kt	€4.41/kg	2.6%

EU Member States

EU ImportersEU Exporters

View full analysis