PRODUITS DES INDUSTRIES ALIMENTAIRES > TABACS ET SUCCÉDANÉS DE TABAC FABRIQUÉS; PRODUITS, CONTENANT OU NON DE LA NICOTINE, DESTINÉS A UNE INHALATION SANS COMBUSTION; AUTRES PRODUITS CONTENANT DE LA NICOTINE DESTINÉS A L'ABSORPTION DE LA NICOTINE DANS LE CORPS HUMAIN > Autres tabacs et succédanés de tabac, fabriqués; tabacs "homogénéisés" ou "reconstitués"; extraits et sauces de tabac > autres > Tabacs "homogénéisés" ou "reconstitués"
Ejemplos de productos
8Palabras clave
tabac reconstitué · tabac homogénéisé · feuille de tabac · homogénéisé ou reconstitué · tabac
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. Le présent chapitre ne comprend pas les cigarettes médicamenteuses (chapitre 30). 2. Tous les produits susceptibles d'être classés dans la position 2404 et dans toute autre position du présent chapitre sont classés dans la position 2404. 3. Au sens de la position 2404, l'expression «inhalation sans combustion» désigne l'inhalation par chauffage ou par tout autre moyen, sans combustion. 4. Les positions 2401 à 2403 couvrent le tabac et les succédanés de tabac fabriqués. La position 2404 couvre les produits contenant de la nicotine, du tabac ou des succédanés de tabac, destinés à l'inhalation sans combustion, ainsi que les autres produits contenant de la nicotine.
1. Dans la présente Section, le terme « pellets » désigne les produits présentés sous forme de cylindres, boulettes, etc., agglomérés soit par simple pression, soit par adjonction d'un liant dans une proportion n'excédant pas 3 % en poids. 2. L'expression « préparations alimentaires » dans la présente Section, sauf dispositions contraires, désigne les préparations classées dans les positions 1601 à 2106.
Fuente: Comisión Europea - Notas explicativas de la NC (NENC) y notas jurídicas del Sistema Armonizado.
T-190/25
15 abr 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
€5.45/kg
€4.31/kg
2559
ConcentradoSocios terceros (aprovisionamiento)
| # | Socio | Valor (EUR) | kg | €/kg | Cuota | A/A |
|---|---|---|---|---|---|---|
| 1 | 🇺🇸 United States | €56.8M | 4.1Mt | €13.90/kg | 35.2% | |
| 2 | 🇲🇾 Malaysia | €47.8M | 15.9Mt | €3.01/kg | 29.7% | |
| 3 | 🇶🇼 QW | €28.1M | 2.0Mt | €14.17/kg | 17.4% | |
| 4 | 🇨🇭 Switzerland | €14.7M | 960Kt | €15.35/kg | 9.1% | |
| 5 | 🇷🇺 Russia | €11.7M | 4.4Mt | €2.68/kg | 7.2% | |
| 6 | 🇰🇷 South Korea | €2.2M | 771Kt | €2.89/kg | 1.4% |
Mercados terceros (destinos)
| # | Socio | Valor (EUR) | kg | €/kg | Cuota | A/A |
|---|---|---|---|---|---|---|
| 1 | 🇹🇷 Turkey | €101.2M | 26.5Mt | €3.82/kg | 36.8% | |
| 2 | 🇨🇳 China | €41.0M | 13.8Mt | €2.97/kg | 14.9% | |
| 3 | 🇰🇷 South Korea | €40.0M | 4.9Mt | €8.13/kg | 14.5% | |
| 4 | 🇷🇺 Russia | €37.1M | 3.9Mt | €9.51/kg | 13.5% | |
| 5 | 🇯🇵 Japan | €34.3M | 9.0Mt | €3.81/kg | 12.5% | |
| 6 | 🇯🇴 Jordan | €11.7M | 930Kt | €12.52/kg | 4.2% | |
| 7 | 🇨🇭 Switzerland | €9.9M | 721Kt | €13.78/kg | 3.6% |