Commission Implementing Regulation (EU) No 180/2014 Article 34

Exemption of tobacco from customs duties

Article 34

1. The annual period for calculating the maximum annual quantity of tobacco to be exempted from import duties when directly imported into the Canary Islands, as referred to in the third subparagraph of Article 29(1) of Regulation (EU) No 228/2013 shall run from 1 January of any year to 31 December of the same year. 2. The quantities of raw and semi-manufactured tobacco referred to in Article 29(1) of Regulation (EU) No 228/2013 shall be converted into quantities of unmanufactured stemmed/stripped tobacco on the basis of the coefficients of equivalence set out in Annex VII to this Regulation for the products concerned.

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Other provisions in SECTION 3 — Importation of tobacco into the Canary Islands

Article 35: Conditions for exemption

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 34 of Commission Implementing Regulation (EU) No 180/2014 (LawPlayer, data as of 2026-07-04)

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