2402 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
In the EU Combined Nomenclature this heading has 4 eight-digit codes, conventional duty from 10 to 57.6 %. In the EAEU tariff, heading 2402 has 4 ten-digit codes; 4 with a compound or specific rate.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 2402 10 00 | Cigars, cheroots and cigarillos, containing tobacco | 26 % |
| 2402 20 | Cigarettes containing tobacco | |
| 2402 20 10 | Containing cloves | 10 % |
| 2402 20 90 | Other | 57.6 % |
| 2402 90 00 | Other | 57.6 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 2402 10 000 0 | Cigars, cheroots and cigarillos, containing tobacco | — | 1000 17, но не менее шт 1,7 евро за 1000 шт |
| 2402 20 100 0 | Cigarettes containing tobacco | — | 1000 2 евро за 1000 шт шт |
| 2402 20 900 0 | Cigarettes containing tobacco | — | 1000 2 евро за 1000 шт шт |
| 2402 90 000 0 | Other | — | 20, но не менее 2 евро за 1000 шт |
EAEU Common Customs Tariff, chapter 24 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.