HS 2402 · Tobacco
Cigars and cigarettes
Data last updated 18 October 2026 · schedule data 2026.10.2
In short
The EU's duty on Mercosur cigars and cigarettes is up to 50.4% today and reaches zero by 2033; Brazil's duty on EU cigars and cigarettes is 16.3% today and reaches zero by 2036.
Rates at a glance
Into the EU from Mercosur
4 tariff linesPreferential duty 2026
8.7–50.4%
Duty-free on all phased lines by
2033
Agreement base rate
10–57.6%
Applied MFN rate today
10–57.6%
Into Brazil from the EU
3 tariff linesPreferential duty 2026
16.3%
Duty-free on all phased lines by
2036
Agreement base rate
20%
Applied MFN rate today
18%
Work out the duty on your shipment
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About this product
Cigars and cigarettes are phased out by the EU over a medium schedule and by Mercosur over a long one. Excise and health rules are separate from customs duty and stay in place. The trade is small compared with raw tobacco.
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 | 8.7–50.4% | 0 / 4 |
| 2027 | 7.5–43.2% | 0 / 4 |
| 2028 | 6.2–36% | 0 / 4 |
| 2029 | 5–28.8% | 0 / 4 |
| 2030 | 3.7–21.6% | 0 / 4 |
| 2031 | 2.5–14.4% | 0 / 4 |
| 2032 | 1.2–7.2% | 0 / 4 |
| 2033 | 0% | 4 / 4 |
Into Brazil from the EU
| Year | Ad valorem duty | Lines duty-free |
|---|---|---|
| 2026 | 16.3% | 0 / 3 |
| 2027 | 14.7% | 0 / 3 |
| 2028 | 13% | 0 / 3 |
| 2029 | 11.4% | 0 / 3 |
| 2030 | 9.8% | 0 / 3 |
| 2031 | 8.1% | 0 / 3 |
| 2032 | 6.5% | 0 / 3 |
| 2033 | 4.9% | 0 / 3 |
| 2034 | 3.2% | 0 / 3 |
| 2035 | 1.6% | 0 / 3 |
| 2036 | 0% | 3 / 3 |
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
- 7× 4
EU → Mercosur
- 10× 3
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 | 20% | 18% | 16.3% | 2036 | Brazil applied import duty, Res. Gecex 272/2021 Annexes II, V, VI, IX (MDIC), as of 5 October 2026 |
| Argentina | 20% | 20% | 18.1% | 2036 | Argentina applied import duty (DIE), ARCA Arancel Integrado, as of 18 October 2026 |
| Uruguay | 20% | 18% | 16.3% | 2036 | Uruguay applied import duty (Arancel Nacional, MEF), as of 10 February 2025Manual snapshotOlder than 180 days |
| Paraguay | 20% | 18% | 16.3% | 2036 | 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: 4 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2402 10 00 | Cigars, cheroots and cigarillos containing tobacco | 7 | 26% | 26% | 22.7% | Freefrom 2033 |
| 2402 20 10 | Cigarettes, containing tobacco and cloves | 7 | 10% | 10% | 8.7% | Freefrom 2033 |
| 2402 20 90 | Cigarettes, containing tobacco (excl. containing cloves) | 7 | 57.6% | 57.6% | 50.4% | Freefrom 2033 |
| 2402 90 00 | Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes | 7 | 57.6% | 57.6% | 50.4% | Freefrom 2033 |
Into Brazil from the EU: 3 lines
| Code | Description | Staging | Base | Applied MFN | 2026 | Final |
|---|---|---|---|---|---|---|
| 2402 10 00 | Cigars, cheroots and cigarillos, containing tobacco | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 2402 20 00 | Cigarettes containing tobacco | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
| 2402 90 00 | Cigars (whether or not blunted) cheroots/cigarillos/cigarettes, of tobacco substitutes | 10 | 20% | 18% | 16.3% | Freefrom 2036 |
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.