ANNEX VIISupplementary provisions
ANNEX VII Coefficients of equivalence for products exempt from customs duties on direct importation into the Canary Islands CN code Description of goods Coefficient of equivalence 2401 10 Unmanufactured tobacco, not stemmed/stripped 0,72 2401 20 Unmanufactured tobacco, stemmed/stripped 1,00 2401 30 00 Tobacco refuse 0,28 ex 2402 10 00 Unfinished cigars without wrapping 1,05 ex 2403 19 90 Cigarette rag (finished mixtures of tobacco for the manufacture of cigarettes, cigars, cheroots and cigarillos) 1,05 2403 91 00 Homogenised or reconstituted tobacco 1,05 ex 2403 99 90 Expanded tobacco 1,05