New search change query ›

CN code: 2401 10 70

Tobacco, not stemmed/stripped · dark air-cured tobacco · whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00

CN hierarchy: 2424012401 10

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
11.2 % 22.0 EUR / DTN 56.0 EUR / DTN MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 24 — Chapter 24 - 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

EU Cellar CN2026 · Updated 2026-05-13 14:50

2401 10 70 -- Dark air-cured tobacco

Why this?
  • CHAPTER_NOTE_24_1 Chapter note

    1This chapter does not cover medicinal cigarettes (Chapter 30).

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_24_2 Chapter note

    2Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_24_3 Chapter note

    3For the purposes of heading 2404, the expression inhalation without combustion means inhalation through heated delivery or other means, without combustion.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
11.2 % 22.0 EUR / DTN 56.0 EUR / DTN

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • GSP – general arrangement 2020 56.0 EUR / DTN 7.7 %
    Tariff preference
  • Singapore SG 0.0 %
    Tariff preference
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
No other restrictions registered
VAT
Skatteverket
25 % tobacco
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 4 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 2401 10 70 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources