EU tariff `240290` Other

EU import · third-country (MFN) rate · snapshot 2026-07-06

240290Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Import duty57.6%of customs value · Regulation 2204/99

Border controlsNonenone on this code

Customs value€

€57.60estimated duty · 57.6% of value

Rate 57.6% · TARIC: 57.600 %

3.000 EUR

condition / certificate rows present

From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

Evidence

source row: 2400000000 · All countries (ERGA OMNES / 1011) · REGULATION R0382/26

TM01066 — From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM01066 — From 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where: (a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or (b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.

Country preference and anti-dumping

Resolved per shipment in Bindu, once an origin and destination are set. GSP/FTA preferences and anti-dumping duties depend on the trading pair.

additional duties

condition not resolved from local data

In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

Evidence

TARIC duty field: Cond: B cert: Y-155 (01):50.000 % ; B (01):0.000 %

source row: 2400000000 · All countries (ERGA OMNES / 1011) · Additional duties · Regulation 1227/25

TM01026 — In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.

group tariff preferences

Group/agreement preference rows exist for this code, but local TARIC data has no country-to-group membership map to resolve them.

Out of scope

Selected from the EU TARIC snapshot 2026-07-06.