HS chapter 24
Tobacco
Chapter 24 has 3 headings with 21 EU tariff lines and 19 Mercosur tariff lines. Duty-free from entry into force: 0 EU and 7 Mercosur lines. Ten years or more, a quota or excluded: 0 EU and 8 Mercosur lines.
Official chapter title: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body · Data last updated 18 October 2026
How fast duties fall
Tariff lines of the chapter by staging category, in each schedule.
| Treatment | EU lines | Mercosur lines |
|---|---|---|
| Duty-free from entry into force (0) | 0 | 7 |
| Phased out over 4 to 8 years | 21 | 4 |
| Phased out over 10 years | 0 | 8 |
Headings in this chapter
Headings with a product page are linked. For the others, open the calculator. Heading descriptions are the English HS nomenclature.
| Heading | Description | Into the EU | Into Brazil | Calculate |
|---|---|---|---|---|
| 2401 | Unmanufactured tobacco | base 10–11.2%zero by 2030 | base 10–14%zero by 2034 | Calculate |
| 2402 | Cigars and cigarettes | base 10–57.6%zero by 2033 | base 20%zero by 2036 | Calculate |
| 2403 | Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences | base 16.6–74.9%zero by 2033 | base 14–20%zero by 2036 | Calculate |