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COMESA

Goods are considered originating if they have been produced in the member States wholly or partially from materials imported from outside the member States or of undetermined origin provided that:

  • The c.i.f. value of those materials does not exceed 60% of the total cost of the materials used in the production of the goods;
  • The value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods;
  • Manufacture from Oriental tobacco and from materials classified in a heading other than that of the product, except from materials of heading 24.01

EAC

Goods are considered originating if they have been produced in the member States wholly or partially from materials imported from outside the member States or of undetermined origin provided that:

  • The c.i.f. value of those materials does not exceed 60% of the total cost of the materials used in the production of the goods;
  • The value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods;
  • Manufacture from materials classified within a heading other than that of the product, except from headings 24.01 (oriental tobacco and any other tobacco that is not produced in the region allowed) - All un-manufactured tobacco, other than oriental tobac

EU GSP

Exception: Other manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences Except: Smoking tobacco

Applies to: 240310, 240391 and 240399
Exception: Smoking tobacco

Applies to: 240310, 240391 and 240399