TITLE IVACCOMPANYING MEASURES

Article 22Exemption of tobacco from customs duties

1.

No customs duties shall be applied to direct imports into the Canary Islands of raw and semi-manufactured tobacco falling, respectively, within:

(a)

CN code 2401; and

(b)

the following subheadings:

  • 2401 10 Tobacco, not stemmed/stripped,

  • 2401 20 Tobacco, partly or wholly stemmed/stripped,

  • ex 2401 20 Outer coverings for cigars presented on supports, in reels for the manufacture of tobacco,

  • 2401 30 Tobacco waste,

  • ex 2402 10 Unfinished cigars without wrapping,

  • ex 2403 10 Cigarette rag (finished mixtures of tobacco for the manufacture of cigarettes, cigars, cheroots and cigarillos),

  • ex 2403 91 Homogenised or reconstituted tobacco, whether or not put up in sheets or strips,

  • ex 2403 99 Expanded tobacco.

The exemption provided for in the first subparagraph shall apply to products intended for the local manufacture of tobacco products, up to an annual import limit of 20 000 tonnes of raw stripped tobacco equivalent.

2.

Detailed rules for the application of this Article shall be adopted in accordance with the procedure referred to in Article 26(2).