Commission Regulation (EU) No 861/2010 of 5 October 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (c. 861)

ANNEX I U.K. COMBINED NOMENCLATURE

PART TWO U.K. SCHEDULE OF CUSTOMS DUTIES

SECTION IV U.K. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

CHAPTER 24 U.K. TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note U.K.

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

CN code	Description	Conventional rate of duty (%)	Supplementary unit
2401	Unmanufactured tobacco; tobacco refuse
240110	Tobacco, not stemmed/stripped
24011035	Light air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net(1)	—
24011060	Sun-cured Oriental type tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
24011070	Dark air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
24011085	Flue-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net(2)	—
24011095	Other	10 MIN 22 € MAX 56 €/100 kg/net(3)	—
240120	Tobacco, partly or wholly stemmed/stripped
24012035	Light air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net(1)	—
24012060	Sun-cured Oriental type tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
24012070	Dark air-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net	—
24012085	Flue-cured tobacco	11,2 MIN 22 € MAX 56 €/100 kg/net(2)	—
24012095	Other	11,2 MIN 22 € MAX 56 €/100 kg/net(3)	—
24013000	Tobacco refuse	11,2 MIN 22 € MAX 56 €/100 kg/net	—
2402	Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000	Cigars, cheroots and cigarillos, containing tobacco	26	1 000 p/st
240220	Cigarettes containing tobacco
24022010	Containing cloves	10	1 000 p/st
24022090	Other	57,6	1 000 p/st
24029000	Other	57,6	—
2403	Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences
240310	Smoking tobacco, whether or not containing tobacco substitutes in any proportion
24031010	In immediate packings of a net content not exceeding 500 g	74,9	—
24031090	Other	74,9	—
Other
24039100	‘Homogenised’ or ‘reconstituted’ tobacco	16,6	—
240399	Other
24039910	Chewing tobacco and snuff	41,6	—
24039990	Other	16,6	—

(1)

Favourable tariff treatment for ‘light air-cured Burley type (including Burley hybrids)’ and ‘light air-cured Maryland type’ tobaccos: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

(2)

Favourable tariff treatment for ‘flue-cured Virginia type’ tobacco: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

(3)

Favourable tariff treatment for ‘fire-cured tobacco’: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.