EU tariff 240399 Other
EU import result
240399TOBACCO 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 BODYBorder controlsNonenone on this code
€41.60estimated duty · 41.6% of value
Rate 41.6% · TARIC:
41.600 %Other customs charges
base customs duty
16.6%Evidence
TARIC duty field:
16.600 %source row:
2403999000 · All countries (ERGA OMNES / 1011) · Third country duty · Regulation 2204/99Reporting and relief — no extra duty
3.000 EURcondition / 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:<br>(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or<br>(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.<br>
Evidence
- cond H · cert C129 · action 27
- cond C · cert C128 · action 27
- cond B · cert C127 · action 27
- cond H · cert Y081 · action 27
- cond H · action 06
- cond B · action 06
- cond C · action 06
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:<br>(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or<br>(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.<br>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:<br>(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or<br>(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.<br>
Not covered by this lookup
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 %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
- Excise
- Broker certificate path
Selected from the EU TARIC snapshot 2026-07-06.