Exporting tobacco from Argentina to the European Union covers 29 lines of the Combined Nomenclature 2026. Under the EU-Mercosur Agreement, 1 enters duty-free today and 28 are being phased out (the last ones reach zero on 1 January 2036). Data as of 30 October 2026, from the EU-Mercosur Interim Trade Agreement and the Combined Nomenclature 2026.
Lines covered
The guide takes every line of the Combined Nomenclature in force that starts with these codes, 29 lines in all. Each one has its own sheet.
- Chapter 24 · The whole of chapter 24 · 29 lines
Source Implementing Regulation (EU) 2025/1926, Annex I (Combined Nomenclature 2026)
The duty under the agreement
What each line pays today to enter the European Union from Argentina under the agreement, counted line by line with the same calculation as its sheet.
- 1line enters duty-free with or without the agreement
- 28lines pay less and go down year by year
When they reach zero
The lines that do not enter duty-free in every case (they pay something, the figure depends on composition or the entry price, or the reduction applies only within a quota), by the year the schedule takes the duty under the agreement to zero.
- 1 January 2030 · 14 lines
- 1 January 2033 · 13 lines
- 1 January 2036 · 1 line
What changes on 1 January 2027
On 1 January 2027 the duty goes down one step on 17 lines. It comes from the next step down on the sheet of each line, with the same calculation.
- From 14.5% to 12.4% · 5 lines (2403 91 00, 2403 99 90, 2404 11 00, 2404 19 10, 2404 91 90)
- From 65.5% to 56.1% · 3 lines (2403 11 00, 2403 19 10, 2403 19 90)
- From 5.2% to 3.9% · 3 lines (2404 12 00, 2404 19 90, 2404 99 00)
- From 50.4% to 43.2% · 2 lines (2402 20 90, 2402 90 00)
- From 22.7% to 19.5% · 1 line (2402 10 00)
- From 8.7% to 7.5% · 1 line (2402 20 10)
- From 36.4% to 31.2% · 1 line (2403 99 10)
- From 11.6% to 10.4% · 1 line (2404 91 10)
Line by line
Grouped by heading. The code opens the sheet, with the year-by-year schedule and the source of every figure.
2401 · Unmanufactured tobacco; tobacco refuse · 11 lines
| Line | Today under the agreement | Without it | Reaches 0 | Quota |
|---|---|---|---|---|
| 2401 10 35 Unmanufactured tobacco › Light air-cured tobaccoCompare with other products (2401 10 35) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 10 60 Unmanufactured tobacco › Sun-cured Oriental type tobaccoCompare with other products (2401 10 60) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 10 70 Unmanufactured tobacco › Dark air-cured tobaccoCompare with other products (2401 10 70) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 10 85 Unmanufactured tobacco › Flue-cured tobaccoCompare with other products (2401 10 85) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 10 95 Tobacco, not stemmed/stripped › OtherCompare with other products (2401 10 95) | 8%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 10%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 20 35 Unmanufactured tobacco › Light air-cured tobaccoCompare with other products (2401 20 35) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 20 60 Unmanufactured tobacco › Sun-cured Oriental type tobaccoCompare with other products (2401 20 60) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 20 70 Unmanufactured tobacco › Dark air-cured tobaccoCompare with other products (2401 20 70) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 20 85 Unmanufactured tobacco › Flue-cured tobaccoCompare with other products (2401 20 85) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 20 95 Tobacco, partly or wholly stemmed/stripped › OtherCompare with other products (2401 20 95) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
| 2401 30 00 Tobacco refuseCompare with other products (2401 30 00) | 8.9%, with a minimum of €17.6/100 kg/net, with a maximum of €44.8/100 kg/net | 11.2%, with a minimum of €22/100 kg/net, with a maximum of €56/100 kg/net | 1 January 2030 | · |
2402 · Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes · 4 lines
| Line | Today under the agreement | Without it | Reaches 0 | Quota |
|---|---|---|---|---|
| 2402 10 00 Cigars, cheroots and cigarillos, containing tobaccoCompare with other products (2402 10 00) | 22.7% | 26% | 1 January 2033 | · |
| 2402 20 10 Cigars › Containing clovesCompare with other products (2402 20 10) | 8.7% | 10% | 1 January 2033 | · |
| 2402 20 90 Cigarettes containing tobacco › OtherCompare with other products (2402 20 90) | 50.4% | 57.6% | 1 January 2033 | · |
| 2402 90 00 Cigars › OtherCompare with other products (2402 90 00) | 50.4% | 57.6% | 1 January 2033 | · |
2403 · Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences · 6 lines
| Line | Today under the agreement | Without it | Reaches 0 | Quota |
|---|---|---|---|---|
| 2403 11 00 Other manufactured tobacco and manufactured tobacco substitutes › Water-pipe tobacco specified in subheading note 1 to this chapterCompare with other products (2403 11 00) | 65.5% | 74.9% | 1 January 2033 | · |
| 2403 19 10 Other manufactured tobacco and manufactured tobacco substitutes › In immediate packings of a net content not exceeding 500 gCompare with other products (2403 19 10) | 65.5% | 74.9% | 1 January 2033 | · |
| 2403 19 90 Other manufactured tobacco and manufactured tobacco substitutes › Smoking tobacco, whether or not containing tobacco substitutes in any proportionCompare with other products (2403 19 90) | 65.5% | 74.9% | 1 January 2033 | · |
| 2403 91 00 ‘Homogenised’ or ‘reconstituted’ tobaccoCompare with other products (2403 91 00) | 14.5% | 16.6% | 1 January 2033 | · |
| 2403 99 10 Other manufactured tobacco and manufactured tobacco substitutes › Chewing tobacco and snuff (nasal tobacco)Compare with other products (2403 99 10) | 36.4% | 41.6% | 1 January 2033 | · |
| 2403 99 90 Other manufactured tobacco and manufactured tobacco substitutes › OtherCompare with other products (2403 99 90) | 14.5% | 16.6% | 1 January 2033 | · |
2404 · Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other… · 8 lines
| Line | Today under the agreement | Without it | Reaches 0 | Quota |
|---|---|---|---|---|
| 2404 11 00 Containing tobacco or reconstituted tobaccoCompare with other products (2404 11 00) | 14.5% | 16.6% | 1 January 2033 | · |
| 2404 12 00 Products containing tobacco › Other, containing nicotineCompare with other products (2404 12 00) | 5.2% | 6.5% | 1 January 2030 | · |
| 2404 19 10 Containing tobacco substitutesCompare with other products (2404 19 10) | 14.5% | 16.6% | 1 January 2033 | · |
| 2404 19 90 Products intended for inhalation without combustion › OtherCompare with other products (2404 19 90) | 5.2% | 6.5% | 1 January 2030 | · |
| 2404 91 10 Nicotine containing products intended to assist tobacco use cessationCompare with other products (2404 91 10) | 11.6% | 12.8% | 1 January 2036 | · |
| 2404 91 90 Products containing tobacco › For oral application › OtherCompare with other products (2404 91 90) | 14.5% | 16.6% | 1 January 2033 | · |
| 2404 92 00 Products containing tobacco › For transdermal applicationCompare with other products (2404 92 00) | 0% | 0% | · | · |
| 2404 99 00 Products containing tobacco › OtherCompare with other products (2404 99 00) | 5.2% | 6.5% | 1 January 2030 | · |
Sources EU-Mercosur Agreement, Appendix 2-A-1 (EU schedule) · Implementing Regulation (EU) 2025/1926, Annex I (Combined Nomenclature 2026)
Tariff-rate quotas
No line of this sector has a quota of the agreement for Argentina. Each reduction applies to any quantity.
Requirements
The requirements loaded for the lines of the sector, with how many each one covers. Each sheet has the detail for its line.
- No line of this sector is listed in the EU plant health regulation. Implementing Regulation (EU) 2019/2072 · plant health
What Access2Markets lists in the EU
The requirements the European Commission's Access2Markets database assigns to the 29 lines checked.
| Requirement | Lines |
|---|---|
| Health and labelling control of tobacco products | 16 |
| General product safety | 4 |
| Waste control | 3 |
| Control of contaminants in foodstuffs | 1 |
| Control of drugs precursors | 1 |
| Health control of foodstuffs of non-animal origin | 1 |
| Health control of Genetically Modified (GM) food and novel food | 1 |
| Health control of products of animal origin for human consumption | 1 |
| Import and marketing requirements for medicinal products for human use | 1 |
| Labelling of foodstuffs | 1 |
| Traceability, compliance and responsibility in food and feed | 1 |
Source Access2Markets
What the European Union imports
In 2025 the European Union imported €5,387 million from outside the Union in 29 lines of this sector. From Argentina, €87.2 million (1.6% of the total). That is 1.1% of everything the European Union bought from Argentina in 2025.
The lines where Argentina sells the most
| Line | EU imports | From Argentina | Top supplier |
|---|---|---|---|
| 2401 20 85 Unmanufactured tobacco › Flue-cured tobaccoCompare with other products (2401 20 85) | €1,785 million | €52.9 million (9th) | Brazil |
| 2401 20 35 Unmanufactured tobacco › Light air-cured tobaccoCompare with other products (2401 20 35) | €828.0 million | €29.9 million (7th) | Malawi |
| 2401 30 00 Tobacco refuseCompare with other products (2401 30 00) | €113.9 million | €3.4 million (10th) | Brazil |
| 2401 10 70 Unmanufactured tobacco › Dark air-cured tobaccoCompare with other products (2401 10 70) | €17.6 million | €666,330 (8th) | Indonesia |
| 2401 20 95 Tobacco, partly or wholly stemmed/stripped › OtherCompare with other products (2401 20 95) | €83.4 million | €334,834 (11th) | Sri Lanka |
| 2401 10 95 Tobacco, not stemmed/stripped › OtherCompare with other products (2401 10 95) | €37.8 million | €10,390 (24th) | United States |
| 2402 20 90 Cigarettes containing tobacco › OtherCompare with other products (2402 20 90) | €219.6 million | €6,009 (31st) | Türkiye |
| 2401 10 60 Unmanufactured tobacco › Sun-cured Oriental type tobaccoCompare with other products (2401 10 60) | €252.3 million | €676 (20th) | North Macedonia |
| 2403 19 90 Other manufactured tobacco and manufactured tobacco substitutes › Smoking tobacco, whether or not containing tobacco substitutes in any proportionCompare with other products (2403 19 90) | €17.6 million | €307 (30th) | Jordan |
| 2401 10 35 Unmanufactured tobacco › Light air-cured tobaccoCompare with other products (2401 10 35) | €8.3 million | €208 (21st) | Malawi |
The totals leave out the trade Eurostat publishes as confidential.
Source Eurostat · Comext (DS-045409), 2025
This guide summarises the sheets of its lines. For a given product, open the sheet of its line, which also has the rule of origin, the paperwork in order and the calculator. See all the guides.