Customs Tariff of Canada · tariff item · HS 2404.91
2404.91.00.10: Nicotine pouches and oral products: Chewing gum, containing 2 mg or more of nicotine
Nicotine pouches and oral products
✓ Can be used in a customs declaration Data: Customs Tariff of Canada, in force from 11 September 2026 · checked on 24 October 2026
- 2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.
- 24049 Other:
- 2404.91 For oral application
- 2404.91.00 For oral application
- 2404.91.00.10 Chewing gum, containing 2 mg or more of nicotine
What you pay
Importing into Canada
Customs duty only: import VAT, other taxes and trade defence duties of this country are not covered here, and the duty calculator works only with the EU, Türkiye, US and UK tariffs.
Same subheading in other tariffs
2404.91 Products containing tobacco, reconstituted tobacco: other, for oral application
UK 12% – 16% Third-country duty 2 tariff lines · average 14% 
EU 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
Türkiye 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
USA 6.4% General (MFN) 1 tariff line 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 5% – 15% General (MFN) 2 tariff lines · average 10% 
Taiwan 5% General (MFN) 1 tariff line 
GCC 5% – 100% General (MFN) 5 tariff lines · average 43% 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia 20% – 60% General (MFN) 2 tariff lines · average 40% 
Nigeria 20% General (MFN) 1 tariff line Canada lines: 2404.91
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
- N329018 U.S. CBP
The tariff classification of Nicotine Pouches from Indonesia
- 600013444 HMRC
Nicotine strips containing 1mg ,1.5mg and 2mg of nicotine. The strips contain pharmaceutical-grade nicotine. The strip is placed either on the tongue, below the tongue or on the roof of the mouth and allowed to dissolve naturally. As it dissolves it releases nicotine into the user's blood stream,…
Legal notes
Notes
1. This chapter does not cover medicinal cigarettes (Chapter 30).
2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.
3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.
Code history
Since 2022; before, these goods were classified under 2106.90, 2403.99.
In the Customs Tariff of Canada, 2404.91.00.10 is one of 2 lines under subheading 2404.91, products containing tobacco, reconstituted tobacco: other, for oral application.
The MFN tariff rate is free, and quantities are declared in KGM.
For the same subheading, the UK duty is 12%–16%, the EU duty is 12.8%–16.6%, the Türkiye duty is 12.8%–16.6%, the US duty is 6.4%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 5%–15%, the Taiwan duty is 5%, the GCC duty is 5%–100%, the Norway duty is free, the North Macedonia duty is 20%–60% and the Nigeria duty is 20%.
Canada imported goods of subheading 2404.91 worth US$147m in 2024; the largest supplier was Sweden, and the United Kingdom ranked 3rd with US$30m.
Questions and answers
What is the Canada import duty for tariff item 2404.91.00.10?
The MFN tariff rate in the Customs Tariff of Canada is free; the supplementary unit is KGM. This page shows the rate as published by the national source and, where the source publishes them, preferential rates: choose the country of origin to see them. Trade defence duties and VAT are not covered.
Where does Canada import these goods from?
For subheading 2404.91 as a whole, the largest supplier in 2024 was Sweden (US$45m), followed by Hungary.