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Regulation (EU) No 228/2013 of the European Parliament and of the Council of 13 March 2013 laying down specific measures for agriculture in the outermost regions of the Union and repealing Council Regulation (EC) No 247/2006 · European Union

No customs duties shall be applied to direct imports into the Canary Islands of raw and semi-manufactured tobacco falling, respectively, within: CN code 2401; and the following subheadings: 240110 Tobacco, not stemmed/stripped, 240120 Tobacco, partly or wholly stemmed/stripped, ex240120 Outer coverings for cigars presented on supports, in reels for the manufacture of tobacco, 240130 Tobacco waste, ex240210 Unfinished cigars without wrapping, ex240310 Cigarette rag (finished mixtures of tobacco for the manufacture of cigarettes, cigars, cheroots and cigarillos), ex240391 Homogenised or reconstituted tobacco, whether or not put up in sheets or strips, ex240399 Expanded tobacco. The exemption provided for in the first subparagraph is granted by means of the certificates referred to in Article 12. This exemption applies to the products referred to in the first subparagraph, meant to be processed in the Canary Islands in order to produce manufactured products ready for smoking, subject to an annual import limit of 20000 tonnes of raw stripped tobacco equivalent.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.