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 > Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences > Other > Other > Chewing tobacco and snuff (nasal tobacco)
Base rate (erga omnes)
Applies to all third countries without preferential agreement
| Origin | Details |
|---|---|
EU-Canada agreement: re-imported goods1006 0.000 %-41.6 pp | 1 |
CARIFORUM1033 0.000 %-41.6 ppEU-CARIFORUM EPA | |
Eastern and Southern Africa States1034 0.000 %-41.6 ppESA Interim EPA | |
SADC EPA1035 0.000 %-41.6 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 %-41.6 pp | |
GSP-EBA2005 0.000 %-41.6 ppEverything But Arms | |
European Economic Area - Iceland2014 0.000 %-41.6 pp | 1 |
GSP+2027 0.000 %-41.6 ppGSP+ Enhanced Arrangement |
Products exported directly or indirectly from the Russian Federation or Belarus
Merchant product identifier
Non-standardised manufacturer product identifier
Standardised manufacturer product identifier
No standardised manufacturer product identifier for the declared product exists
Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Movement certificate EUR.1
Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
Movement certificate EUR.1
Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
Common misclassifications
Classification tips
Typical uses
Sample products
Synonyms
Chewing tobacco, Snuff tobacco, Nasal tobacco
Keywords
Chewing tobacco · Snuff tobacco · Nasal tobacco · Chewing or nasal consumption · Manufactured tobacco
Chewing tobacco and snuff (nasal tobacco) Chewing tobacco is tobacco in the form of rolls, sticks, strips, cubes and blocks, which is specially prepared to be chewed but not smoked and which is put up for retail sale. The tobacco is generally not ground. Snuff (nasal tobacco) is tobacco in dry powder or grain form, which has been specially treated so that it can be taken as snuff (nasal tobacco) but not smoked or taken by mouth. Provided that they satisfy the above conditions, products consisting in part of substances other than tobacco are classified in this subheading.
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.
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.
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.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
CTH
Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences.
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
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Product samples
19T-190/25
15 Apr 2026A.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.
C-674/19
16 Sept 2020UAB „Skonis ir kvapas“ v Muitinės departamentas prie Lietuvos Respublikos finansų ministerijos
On those grounds, the Court (Eighth Chamber) hereby rules: Articles 2 and 5 of Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco must be construed as meaning that water-pipe tobacco, consisting of tobacco, which makes up 24% thereof, and other substances such as sugar syrup, glycerine, flavourings and preservative, must be regarded as a product ‘consisting … in part of substances other than tobacco’ and as ‘smoking tobacco’ within the meaning of those provisions and must therefore be regarded, in its entirety and irrespective of the substances other than tobacco contained therein, as smoking tobacco subject to the excise duty on tobacco. [Signatures] ( *1 ) Language of the case: Lithuanian.
€0
€0
+€0
€28.50/kg
€109.64/kg
6,428
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇨🇭 Switzerland | €108.1M | 1.0Mt | €105.21/kg | 79.2% | |
| 2 | 🇽🇸 XS | €15.0M | 825Kt | €18.20/kg | 11.0% | |
| 3 | 🇮🇳 India | €7.9M | 1.3Mt | €5.97/kg | 5.8% | |
| 4 | 🇵🇰 Pakistan | €2.9M | 1.5Mt | €1.87/kg | 2.1% | |
| 5 | 🇶🇼 QW | €1.8M | 11Kt | €155.74/kg | 1.3% | |
| 6 | 🇬🇧 United Kingdom | €892K | 22Kt | €40.92/kg | 0.7% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇳🇴 Norway | €485.0M | 3.8Mt | €126.29/kg | 76.6% | |
| 2 | 🇨🇭 Switzerland | €120.7M | 1.3Mt | €91.13/kg | 19.1% | |
| 3 | 🇮🇸 Iceland | €8.5M | 118Kt | €72.18/kg | 1.3% | |
| 4 | 🇱🇮 Liechtenstein | €8.4M | 88Kt | €96.01/kg | 1.3% | |
| 5 | 🇽🇸 XS | €8.3M | 83Kt | €99.21/kg | 1.3% | |
| 6 | 🇺🇸 United States | €1.6M | 33Kt | €47.46/kg | 0.3% | |
| 7 | 🇺🇦 Ukraine | €748K | 7Kt | €103.74/kg | 0.1% |