2401 20 70 Dark air-cured tobacco

Unmanufactured tobacco; tobacco refuse: › Tobacco, partly or wholly stemmed/stripped: › Dark air-cured tobacco

Duty rate for goods from outside the EU

A specific or combined rate applies. The rate as published by the Commission:

11.2 % MIN 22 EUR DTN MAX 56 EUR DTN

Valid since 1 July 2000

Other measures can apply depending on the country of origin, for example preferences, quotas or anti-dumping duties. Check the TARIC for your case.

Import VAT, standard rate

  • Netherlands: 21%
  • Germany: 19%
  • France: 20%
  • Belgium: 21%

Standard rate. A reduced rate can apply to some goods.

TARIC subdivisions (10 digits)

  • 2401 20 70 10 Whether or not cut in regular size, having a custom value of not less than Euro|450 per 100|kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 (can be declared)
  • 2401 20 70 90 Other (can be declared)

Notes of the nomenclature

Section IV: Note

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.

Chapter 24: Notes

1. This chapter does not cover medicinal cigarettes (Chapter 30).

2. Any products classifiable in heading 2404 and any other heading of the 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.

Chapter 24: Subheading note

1. For the purposes of subheading 240311, the expression ‘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.

Indicative only. The binding ruling comes from customs.

Data as of 6 October 2026. Combined Nomenclature 2026 (Regulation (EU) 2025/1926).

European Commission data, reused under Commission Decision 2011/833/EU.

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