HS 2401 · Tobacco
Unmanufactured tobacco
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur raw tobacco is up to 8.9% today and reaches zero by 2030 (an entry price or similar component still applies on 11 lines); Brazil's duty on EU raw tobacco is up to 11.2% today and reaches zero by 2034.
Rates at a glance
Into the EU from Mercosur
11 tariff linesPreferential duty 2026
8–8.9%
Duty-free on all phased lines by
2030
Agreement base rate
10–11.2%
Applied MFN rate today
11.2%
Into Brazil from the EU
11 tariff linesPreferential duty 2026
0–11.2%
Duty-free on all phased lines by
2034
Agreement base rate
10–14%
Applied MFN rate today
9–12.6%
Work out the duty on your shipment
Opens the calculator with heading 2401 and the corridor filled in.
About this product
Raw tobacco leaf is phased out by the EU within a few years. Mercosur removes most of its duties on European raw tobacco from the start and phases out the rest. Brazil is one of the world's largest tobacco leaf exporters, and much of it goes to Europe.
How the duty falls, year by year
Highest and lowest ad valorem duty each year over the lines on a path to zero. Excluded and quota-only lines keep their duty and aren't included.
Into the EU from Mercosur
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 8–8.9% | 0 / 11 |
| 2027 | 6–6.7% | 0 / 11 |
| 2028 | 4–4.4% | 0 / 11 |
| 2029 | 2–2.2% | 0 / 11 |
| 2030 | 0% | 11 / 11 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 0–11.2% | 7 / 11 |
| 2027 | 0–9.8% | 7 / 11 |
| 2028 | 0–8.4% | 7 / 11 |
| 2029 | 0–7% | 7 / 11 |
| 2030 | 0–5.5% | 8 / 11 |
| 2031 | 0–4.1% | 8 / 11 |
| 2032 | 0–2.7% | 8 / 11 |
| 2033 | 0–1.3% | 8 / 11 |
| 2034 | 0% | 11 / 11 |
Lines by staging category
The staging category sets the speed of the cut: 0 is duty-free from entry into force, 4 to 15 are the years to zero, E is excluded and letter codes are quotas or special treatments.
Mercosur → EU
- 4× 11
EU → Mercosur
- 0× 7
- 8× 3
- 4× 1
Tariff-rate quotas
No tariff-rate quota applies to this heading.
Rates in each Mercosur country
Each member has its own base rate and applied MFN rate. The preference is cut from the base rate, or from the applied rate where that's lower (Art. 2.4(7) of the agreement), so the current rate can differ by country.
| Country | Base rate | Applied MFN | Preferential 2026 | Zero by | Applied-rate source |
|---|---|---|---|---|---|
| Brazil | 10–14% | 9–12.6% | 0–11.2% | 2034 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 10–35% | 9–35% | 0–31.1% | 2034 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 0–14% | 0–12.6% | 0–11.2% | 2034 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 0–14% | 0–12.6% | 0–11.2% | 2034 | Paraguay applied import duty (Arancel Nacional Vigente, MEF), as of 4 November 2025Manual snapshotOlder than 180 days |
All tariff lines
Line descriptions are the English text of the schedules (CN 2013 for the EU, NCM 2012 for Mercosur).
Into the EU from Mercosur: 11 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2401 10 35 | Light air-cured tobacco, unstemmed or unstripped | 4 | 11.2% + MIN/MAX | 11.2 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 10 60 | Sun-cured oriental type tobacco, unstemmed or unstripped | 4 | 11.2% + MIN/MAX | 11.2% + MIN/MAX | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 10 70 | Dark air-cured tobacco, unstemmed or unstripped | 4 | 11.2% + MIN/MAX | 11.2% + MIN/MAX | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 10 85 | Flue-cured tobacco, unstemmed or unstripped | 4 | 11.2% + MIN/MAX | 11.2 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 10 95 | Tobacco, unstemmed or unstripped (excl. light air-cured, sun-cured oriental, dark air-cured and flue-cured tobacco) | 4 | 10% + MIN/MAX | 10 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8% + MIN/MAX | Freefrom 2030 |
| 2401 20 35 | Partly or wholly stemmed or stripped light air-cured tobacco, otherwise unmanufactured | 4 | 11.2% + MIN/MAX | 11.2 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 20 60 | Partly or wholly stemmed or stripped sun-cured oriental type tobacco, otherwise unmanufactured | 4 | 11.2% + MIN/MAX | 11.2% + MIN/MAX | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 20 70 | Partly or wholly stemmed or stripped dark air-cured tobacco, otherwise unmanufactured | 4 | 11.2% + MIN/MAX | 11.2% + MIN/MAX | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 20 85 | Partly or wholly stemmed or stripped flue-cured tobacco, otherwise unmanufactured | 4 | 11.2% + MIN/MAX | 11.2 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 20 95 | Partly or wholly stemmed or stripped tobacco, otherwise unmanufactured (excl. light air-cured, sun-cured oriental, dark air-cured and flue-cured tobacco) | 4 | 11.2% + MIN/MAX | 11.2 % MIN 22 EUR/100 kg/net MAX 56 EUR/100 kg/net / 18.4 % MIN 22 EUR/100 kg/net MAX 24 EUR/100 kg/net | 8.9% + MIN/MAX | Freefrom 2030 |
| 2401 30 00 | Tobacco refuse | 4 | 11.2% + MIN/MAX | 11.2% + MIN/MAX | 8.9% + MIN/MAX | Freefrom 2030 |
Into Brazil from the EU: 11 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2401 10 10 | Unmanufactured tobacco not stemmed/stripped, leaves not dried and unfermented | 0 | 14% | 12.6% | Free | Free |
| 2401 10 20 | Unmanufactured wrapper tobacco not stemmed, not stripped, leaves, etc. | 0 | 14% | 12.6% | Free | Free |
| 2401 10 30 | Unmanufactured tobacco not stemmed, not stripped, leaves, etc. Virginia type | 0 | 14% | 12.6% | Free | Free |
| 2401 10 40 | Unmanufactured tobacco not stemmed, not stripped, leaves, etc. Turkish type | 0 | 10% | 9% | Free | Free |
| 2401 10 90 | Other unmanufactured tobacco, not stemmed, not stripped | 8 | 14% | 12.6% | 11.2% | Freefrom 2034 |
| 2401 20 10 | Unmanufactured tobacco partly/wholly stemmed/stripped, leaves not dried and unfermented | 0 | 14% | 12.6% | Free | Free |
| 2401 20 20 | Unmanufactured wrapper tobacco partly/wholly stemmed/stripped, dried and fermented leaves, "capeiro" type | 0 | 14% | 12.6% | Free | Free |
| 2401 20 30 | Unmanufactured tobacco partly/wholly stemmed/stripped leaves dried in a hot air dryer (flue cured), Virginia type | 8 | 14% | 12.6% | 11.2% | Freefrom 2034 |
| 2401 20 40 | Unmanufactured tobacco partly/wholly stemmed/stripped leaves, Dr. Burley type | 0 | 14% | 12.6% | Free | Free |
| 2401 20 90 | Other unmanufactured tobacco partly/wholly stemmed/stripped | 8 | 14% | 12.6% | 11.2% | Freefrom 2034 |
| 2401 30 00 | Tobacco waste | 4 | 14% | 12.6% | 10% | Freefrom 2030 |
Related products
Data and method
Worked out with the calculator's engine from the agreement schedules (Annex 2-A) and the applied-rate files, for agreement year 2026. Mercosur → EU figures assume Brazilian origin, which only matters for the few origin-specific quotas; EU → Mercosur figures are for Brazil unless the country table says otherwise.
- EU TARIC via Swedish Customs Tariff File Distribution (TF), 16 October 2026
- Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), 5 October 2026
- Argentina applied import duty (DIE), ARCA Arancel Integrado, 18 October 2026
- Uruguay applied import duty (Arancel Nacional, MEF), 10 February 2025 · Manual snapshot · Older than 180 days
- Paraguay applied import duty (Arancel Nacional Vigente, MEF), 4 November 2025 · Manual snapshot · Older than 180 days
Estimates only, not legal or customs advice. Check the official schedules before relying on a rate.