24Chapter

02Heading

90Subheading

00CN

00TARIC

Other

PREPARED FOODSTUFFS > 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 > Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes > Other

Declarable

Origin

EU-Canada agreement: re-imported goods1006

0.000 %-57.6 pp

CARIFORUM1033

0.000 %-57.6 ppEU-CARIFORUM EPA

Eastern and Southern Africa States1034

0.000 %-57.6 ppESA Interim EPA

SADC EPA1035

0.000 %-57.6 ppSADC 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 %-57.6 pp

GSP-EBA2005

0.000 %-57.6 ppEverything But Arms

European Economic Area - Iceland2014

0.000 %-57.6 pp

GSP+2027

0.000 %-57.6 ppGSP+ Enhanced Arrangement

Hierarchy

04Section IV — PREPARED FOODSTUFFS

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

2402000000Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

2402100000Cigars, cheroots and cigarillos, containing tobacco 2402200000Cigarettes containing tobacco

2402900000Other

Duties & Measures

Third Country Duty57.600 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

57.600 %

Preferential rates(57)

+47

Preferential rates - 57 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-57.6 pp	-57.6 pp	—	1
CARIFORUM1033 0.000 %-57.6 ppEU-CARIFORUM EPA	-57.6 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-57.6 ppESA Interim EPA	-57.6 pp	ESA Interim EPA
SADC EPA1035 0.000 %-57.6 ppSADC EPA	-57.6 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 %-57.6 pp	-57.6 pp	—
GSP-EBA2005 0.000 %-57.6 ppEverything But Arms	-57.6 pp	Everything But Arms
European Economic Area - Iceland2014 0.000 %-57.6 pp	-57.6 pp	—	1
GSP+2027 0.000 %-57.6 ppGSP+ Enhanced Arrangement	-57.6 pp	GSP+ Enhanced Arrangement

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(4)

inherited from 2402000000

Belarus

Regulation 0765/062025-02-25

4 certificate(s) required

Y727Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 3)

Y728Particular provisions

The prohibitions defined in article 1ra paragraph 1 of Council Regulation (EU) No 765/2006 do not apply (see exemptions in article 1ra paragraph 4)

L152Import certificate/licence

Import authorisation by virtue of article 1ra paragraph 10 of Council Regulation (EU) 765/2006

Y870Particular provisions

Goods entered the territory of the customs union of the EU and presented to customs authorities prior to the entry into force or to applicability date of the present sanction, whichever is latest (see Article 8f of Regulation (EU) No 765/2006)

Import/export not allowed after control

CD925It shall be prohibited to purchase, import, or transfer into the Union, directly or indirectly, goods which allow Belarus to diversify its sources of revenue, thereby enabling its involvement in the Russian aggression against Ukraine, as listed in Annex XXVII, if they originate in Belarus or are exported from Belarus. Article 1ra - Regulation (EU) 765/2006 (COUNCIL REGULATION (EU) 2024/1865)

Russia

Regulation 0833/142023-12-19

4 certificate(s) required

L142Import certificate/licence

Import authorisation by virtue of article 3i paragraph 3c of Council Regulation (EU) 833/2014

Y874Particular provisions

The prohibitions defined in article 3i.1 of Council Regulation (EU) No 833/2014 do not apply (see exemptions in article 3i.3aa)

L143Import certificate/licence

Import authorisation by virtue of article 12b.2 of Council Regulation (EU) 833/2014

Y859Particular provisions

Import not allowed

CD875It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia. With regard to the goods listed in Part B of Annex XXI, the prohibitions in paragraph 1 shall not apply to the execution until 8 January 2023 of contracts concluded before 7 October 2022, or of ancillary contracts necessary for the execution of such contracts. By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development. Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

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.

Import control -luxury goods(1)

North Korea

Regulation 2062/172018-02-01

2 certificate(s) required

Y945Particular provisions

Travellers' personal effects or goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

Y946Particular provisions

Goods necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509)

Import/export not allowed after control

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)

CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509

Start date: 1972-01-01

Trade Statistics

Description & Classification

Common misclassifications

2402100000: Cigars, cheroots or cigarillos containing tobacco

Classification tips

Other goods of heading 2402, for example cigarettes or goods of tobacco substitutes

Sample products

Cigarettes of tobacco substitutes

Associated BTIs

See all BTIs (39)

Associated Rulings

1035/92

Classification is determined by General Rules 1 and 6 for the interpretation of the combined nomenclature, Note 1 to Chapter 24 and the wording of CN codes 2402 and 2402 90 00 (see also the Explanatory Notes to the Harmonized System, heading 2402) Documented CN 2026 code: 24029000.

Regulatory notes

NENC24029000

Other This subheading includes cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes, for example, cigarettes made from specially prepared leaves of a lettuce variety and containing neither tobacco nor nicotine.

NENC2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Additional note

Non-preferential origin

tariff_shift

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

CTH

tariff_shift

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

CTH

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 (2402900000)?

The third country duty (erga omnes) for Other is 57.600 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Other (2402900000)?

Yes, 55 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 (2402900000)?

Yes, 5 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Other (2402900000)?

39 BTIs have been issued for this TARIC code by EU Member States customs authorities.

What products are classified under code 2402900000?

TARIC code 2402900000 (Other) covers the following products: Cigarettes of tobacco substitutes, Cigars of tobacco substitutes.

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#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€177K	5Kt	€36.92/kg	42.1%
2	🇬🇧 United Kingdom	€134K	2Kt	€57.67/kg	31.9%
3	🇨🇭 Switzerland	€66K	1Kt	€46.18/kg	15.7%
4	🇮🇳 India	€26K	664	€38.95/kg	6.2%
5	🇶🇼 QW	€13K	1Kt	€9.54/kg	3.1%
6	🇳🇴 Norway	€4K	195	€21.13/kg	1.0%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€736K	6Kt	€119.68/kg	30.8%
2	🇭🇰 Hong Kong	€552K	1Kt	€550.00/kg	23.1%
3	🇶🇼 QW	€391K	3Kt	€136.16/kg	16.4%
4	🇩🇿 Algeria	€254K	3Kt	€96.53/kg	10.6%
5	🇶🇸 QS	€244K	4Kt	€59.68/kg	10.2%
6	🇳🇿 New Zealand	€180K	20	€9.0K/kg	7.5%
7	🇿🇦 South Africa	€30K	3Kt	€9.41/kg	1.3%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇺🇸 United States	€177K	5Kt	€36.92/kg	42.1%
2	🇬🇧 United Kingdom	€134K	2Kt	€57.67/kg	31.9%
3	🇨🇭 Switzerland	€66K	1Kt	€46.18/kg	15.7%
4	🇮🇳 India	€26K	664	€38.95/kg	6.2%
5	🇶🇼 QW	€13K	1Kt	€9.54/kg	3.1%
6	🇳🇴 Norway	€4K	195	€21.13/kg	1.0%

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€736K	6Kt	€119.68/kg	30.8%
2	🇭🇰 Hong Kong	€552K	1Kt	€550.00/kg	23.1%
3	🇶🇼 QW	€391K	3Kt	€136.16/kg	16.4%
4	🇩🇿 Algeria	€254K	3Kt	€96.53/kg	10.6%
5	🇶🇸 QS	€244K	4Kt	€59.68/kg	10.2%
6	🇳🇿 New Zealand	€180K	20	€9.0K/kg	7.5%
7	🇿🇦 South Africa	€30K	3Kt	€9.41/kg	1.3%

Other

Hierarchy

Duties & Measures

Description & Classification

Regulatory notes

Non-preferential origin

FAQ

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Hierarchy

Duties & Measures

Trade Statistics

Description & Classification

Associated BTIs

Associated Rulings

Regulatory notes

Non-preferential origin

FAQ

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Associated BTIs

Associated Rulings

Trade Statistics

Trade value (2022–2025)

Import sources

Export markets

EU Member States

Trade value (2022–2025)

Import sources

Export markets

EU Member States