EU Combined Nomenclature · CN code · HS 2404.19

2404 19 90

2404 19 90: Products intended for inhalation without combustion: other, other

✓ Can be used in a customs declaration Data: EU Combined Nomenclature, in force from 1 January 2026 · checked on 24 October 2026

  1. 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:
  2. Products intended for inhalation without combustion:
  3. 2404 19 Other:
  4. 2404 19 90 Other

What you pay

Importing into EU

Customs duty 6.5% standard rate depends on the country of origin
Additional duties and charges 3 additional measures Import requirements: 3
VAT standard rate of the member state of import, 17% to 27%
Duty calculatorCalculate duty and taxes →

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 5

  • Additional dutyAdditional duties 50% with document Y-155 (Products exported directly or indirectly from the Russian Federation or Belarus) · otherwise free
    Applies to goods from
    all countries except Belarus, Russia
    Legal act
    Regulation 1227/25
    Documents
    • Y155 Products exported directly or indirectly from the Russian Federation or Belarus
  • Additional dutyAdditional duties 50%
    Applies to goods from
    Belarus, Russia
    Legal act
    Regulation 1227/25
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    until 31 October 2026
    Legal act
    Regulation 0382/26
  • Duty on low-value parcelsLow-value consignment customs duty 3 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 0382/26
    Documents
    • C127 Merchant product identifier
    • C128 Non-standardised manufacturer product identifier
    • C129 Standardised manufacturer product identifier
    • Y081 No standardised manufacturer product identifier for the declared product exists
  • Handling feeUnion handling fee 2 EUR
    Applies to goods from
    all countries
    In force
    from 1 November 2026
    Legal act
    Regulation 2108/26
    Documents
    • Y126 Goods sold in distance sales

Import requirements 3

  • Import control
    Applies to goods from
    Iran
    Legal act
    Regulation 0267/12
    Documents
    • Y949 Goods other than those described in the footnotes linked to the measure (Reg 267/2012)
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0692/14
    Documents
    • Y997 Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document
    • N954 Movement certificate EUR.1
  • Import control
    Applies to goods from
    Ukraine
    Legal act
    Regulation 0263/22
    Documents
    • Y984 Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia
    • N954 Movement certificate EUR.1
    • N864 Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import VAT in the EU member states

The rate each member state applies to goods of this code, from the Commission’s Taxes in Europe Database. A reduced rate can cover only part of the goods under a code: check the national VAT law.

  • Austria 20%
  • Belgium 21%
  • Bulgaria 20%
  • Croatia 25%
  • Cyprus 19%
  • Czechia 21%
  • Denmark 25%
  • Estonia 24%
  • Finland 25.5%
  • France 20%
  • Germany 19%
  • Greece 24%
  • Hungary 27%
  • Ireland 23%
  • Italy 22%
  • Latvia 21%
  • Lithuania 21%
  • Luxembourg 17%
  • Malta 18%
  • Netherlands 21%
  • Poland 23%
  • Portugal 23%
  • Romania 21%
  • Slovakia 23%
  • Slovenia 22%
  • Spain 21%
  • Sweden 25%

TEDB · 25 October 2026

Preferential rates by country

Agreement or schemeCountriesRate
standard rate (no agreement)—6.5%
GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms)
Afghanistan, Angola, Bangladesh, Benin and 42 more

Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia

Free
CARIFORUM
Antigua & Barbuda, Bahamas, Barbados, Belize and 10 more

Antigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago

Free
OCTs (Overseas Countries and Territories)
Antarctica, Aruba, Caribbean Netherlands, Curaçao and 8 more

Antarctica, Aruba, Caribbean Netherlands, Curaçao, French Polynesia, French Southern Territories, Greenland, New Caledonia, Sint Maarten, St Barthélemy, St Pierre & Miquelon, Wallis & Futuna

Free
GSP - General arrangements
Congo - Brazzaville, Cook Islands, India, Indonesia and 6 more

Congo - Brazzaville, Cook Islands, India, Indonesia, Kenya, Micronesia, Nigeria, Niue, Tajikistan, Vanuatu

Free
GSP+ (incentive arrangement for sustainable development and good governance)
Bolivia, Cape Verde, Kyrgyzstan, Mongolia and 4 more

Bolivia, Cape Verde, Kyrgyzstan, Mongolia, Pakistan, Philippines, Sri Lanka, Uzbekistan

Free
Central America Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama Free
SADC EPA Botswana, Eswatini, Namibia Free
EEA - European Economic Area Iceland, Liechtenstein, Norway Free
Eastern and Southern Africa States Mauritius, Seychelles, Zimbabwe Free
EU–Andorra customs union Andorra Free
EU–Albania agreement Albania Free
EU–Bosnia & Herzegovina agreement Bosnia & Herzegovina Free
EU–Canada agreement Canada Free
EU–Switzerland agreement Switzerland Free
EU–Côte d’Ivoire agreement Côte d’Ivoire Free
EU–Chile agreement Chile Free
EU–Cameroon agreement Cameroon Free
EU–Colombia agreement Colombia Free
EU–Algeria agreement Algeria Free
EU–Ecuador agreement Ecuador Free
EU–Egypt agreement Egypt Free
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. Western Sahara Free
EU–Fiji agreement Fiji Free
EU–Faroe Islands agreement Faroe Islands Free
EU–United Kingdom agreement United Kingdom Free
EU–Georgia agreement Georgia Free
EU–Ghana agreement Ghana Free
EU–Israel agreement Israel Free
EU–Jordan agreement Jordan Free
EU–Japan agreement Japan Free
EU–South Korea agreement South Korea Free
EU–Lebanon agreement Lebanon Free
EU–Morocco agreement Morocco Free
EU–Moldova agreement Moldova Free
EU–Montenegro agreement Montenegro Free
EU–North Macedonia agreement North Macedonia Free
EU–Mexico agreement Mexico Free
EU–New Zealand agreement New Zealand Free
EU–Peru agreement Peru Free
EU–Papua New Guinea agreement Papua New Guinea Free
EU–Palestinian Territories agreement Palestinian Territories Free
EU–Serbia agreement Serbia Free
EU–Singapore agreement Singapore Free
EU–San Marino customs union San Marino Free
EU–Syria agreement Syria Free
EU–Tunisia agreement Tunisia Free
EU–Türkiye customs union Türkiye Free
EU–Ukraine agreement Ukraine Free
EU–Vietnam agreement Vietnam Free
EU–Samoa agreement Samoa Free
EU–Kosovo agreement Kosovo Free
EU–South Africa agreement South Africa Free
Mercosur Argentina, Brazil, Paraguay, Uruguay 5.2%

EU: imports by month · HS 2404.19

last 12 months€44.3m-21.9% · previous 12 months
Average import price€46.73 per kg
Preferential rate24%
Jan 2024: €7.3mFeb 2024: €5mMar 2024: €5mApr 2024: €6.2mMay 2024: €5.7mJun 2024: €5.3mJul 2024: €5.8mAug 2024: €7.7mSept 2024: €4.9mOct 2024: €7.4mNov 2024: €8.5mDec 2024: €5.8mJan 2025: €3.4mFeb 2025: €2.7mMar 2025: €5.5mApr 2025: €3.6mMay 2025: €3.7mJun 2025: €4mJul 2025: €3.7mAug 2025: €3.4mSept 2025: €4.9mOct 2025: €4.3mNov 2025: €5.2mDec 2025: €4.3mJan 2026: €2.8mFeb 2026: €2.6mMar 2026: €2.3mApr 2026: €3mMay 2026: €4.1mJun 2026: €3.6mJul 2026: €3.7mAug 2026: €3.3m 202420252026
Data up to August 2026 (provisional) · Monthly data: Eurostat Comext (CC BY 4.0), HMRC (OGL v3.0)

Main suppliers, last 12 months

CountryValueShareChange
China €31.6m 71.3% -18%
United Kingdom €10.4m 23.5% -22.7%
Malaysia €618k 1.4% -69.5%
United States €580k 1.3% -32.3%
Switzerland €470k 1.1% -29.1%
Indonesia €242k 0.5% -34%
Canada €175k 0.4% -61.2%
Hong Kong SAR China €145k 0.3% -32.9%

Same subheading in other tariffs

2404.19 Products intended for inhalation without combustion: other

EU lines: 2404.19

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.

  • 600015018 HMRC 22 April 2026 – 21 April 2029 · 2404 19 90 00

    A battery powered inhalation device. This works by nasal inhaled airflow, which activates the electrical circuit, which gently heats the internal resistor, thus omitting an aromatic vapour. Used for recreation and pleasure. The product does not contain tobacco or nicotine.

  • 600013068 HMRC 3 June 2025 – 2 June 2028 · 2404 19 90 00

    A replacement pod containing a nicotine free liquid. This is designed to be used with an electronic device for inhalation without combustion. The pod is packaged in a sealed wrapper. There are two pods per package.

Legal notes

Notes

Chapter notes: Chapter 24 →

CN Explanatory Notes

The European Commission's explanatory notes on how to classify goods in these CN codes. They are not legally binding but customs authorities follow them; they complement the HS Explanatory Notes of the World Customs Organization.

General notes to the chapter

ANNEX A — SMOKING TEST FOR TOBACCO AND TOBACCO PRODUCTS

Scope

The scope of the smoking test is to set up a harmonised method to distinguish manufactured tobacco (tobacco ready for smoking without any further processing) of heading 2403 from unmanufactured tobacco of heading 2401. In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event that it is not be possible to smoke the sample without further (industrial) processing.

Introduction

For the purpose of subheading 2403 19 the expression ‘suitable for smoking’ means that the product could be rolled or filled in the cigarette form and burned with several puffs, or could be filled into the pipe and burned with several puffs).

Principle of the test

Whether it is possible to smoke a tobacco sample is assessed in several ways: by rolling with a cigarette paper to prepare a ‘roll your own’ (RYO) cigarette and filling into the cigarette tube (CTF) or filling the tobacco into a pipe. Pipe and prepared cigarettes are lit and smoked. The ignition and smoking are evaluated.

Field of application

The test is applicable for any tobacco or tobacco products including parts of tobacco products such as cigar filler. The test can be hazardous when the sample is contaminated (affected) by mould.

Equipment

Temperature and humidity control box for sample conditioning (temperature 22 ± 1 °C and humidity 60 ± 3 %)

Cigarette tube filler

Cigarette papers (length 70 mm, width 37 mm)

Cigarette tubes (diameter 7.3 mm, length 85 mm including the filter)

Lighter

Brush for cleaning of cigarette tube filler

Pipe

Pipe tamper

Tools for pipe cleaning

Smoking machine (ISO 3308 compliant)

Sample preparation

The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering. When the sample is dry (water content is less than 8 % by mass), it should be conditioned (temperature 22 ± 1 °C and humidity 60 ± 3 %) for at least 48 hours.

The sample is not allowed to be cut in any way, broken, crushed, ground or otherwise split.

Test procedure

Clean the cigarette tube filler and the pipe.

Pipe:

  • An appropriate amount of the sample (at least 5.0 g) is placed into the pipe up to the pipe edge.
  • The tobacco in the pipe is lit using a lighter and is gently pressed by pipe tamper. The pipe is puffed at regular intervals of approx. 1 minute.

Cigarettes:

  • Cigarette paper: an appropriate amount of the sample is placed on the cigarette paper and paper with the sample is rolled to make a cylinder shape.
  • Cigarette tube filler: an appropriate amount of the sample (at least 0.5 g) is placed into the cigarette tube filler and the cigarette is made according to instructions given for the particular filler.
  • The prepared cigarettes are lit using the lighter and left to smoulder freely without puffing (to burn excess paper). The cigarette is puffed at regular intervals of approx. 30 to 60 seconds depending on the quality of the tobacco and with a puff duration of approx. 2 seconds.

Test evaluation (typical examples)

If one of the smoking tests is positive, the tobacco can be smoked (subheading 2403 19).

Pipe smoking test evaluationRYO cigarette smoking test evaluationCTF cigarette smoking test evaluationFinal evaluationRemark
It is not possible to fill the sample into the pipe (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to roll the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to prepare the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.)It is not possible to smoke the sample without further (industrial) processingTypical for subheadings 2401 10, 2401 20, 2401 30
It is not possible to smoke the sample in the pipe (the stuffing shows no or very low permeability and pipe goes out almost immediately after ignition)It is not possible to roll the sample into the cigarette, sample does not contain tobacco fibres which maintains the roll (keep together), filling is falling out from the cigarette paperThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for tobacco refuse (small lamina particles) – subheadings 2403 19
It is possible to smoke the sample in the pipeThe sample was rolled into the cigarette paper and the prepared cigarette was smokedThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for cut tobacco – subheading 2403 19
It is not possible to smoke the sample in the pipe (the stuffing is burned very quickly and great amount of heat is released - the pipe could be damaged)Sample was rolled into the cigarette paper and the prepared cigarette was smokedThe sample was filled into the cigarette tube and the prepared cigarette was smokedThe sample is suitable (capable) for smokingTypical for fine cut tobacco - subheading 2403 19
It is not possible to fill the sample into the pipe (the sample particles are very hard)It is not possible to roll the cigarette (hard particles rip the cigarette paper)It is not possible to fill the cigarette tube (hard particles rip the cigarette paper)It is not possible to smoke the sample without further (industrial) processingTypical for cut stems – subheading 2401 30

For some samples (especially tobacco refuse) it is possible to roll almost shapeless ‘rolls’. If such ‘rolls’ crumble away before lighting or the ‘tobacco particles’ fall out from the lit ‘rolls’ after the first puff, the result is then noted as follows: ‘it is not possible to roll the cigarette’.

Literature

ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.

ANNEX B — METHOD OF DETERMINING THE PARTICLE SIZE BY SIEVING THE SAMPLE

In order to make a distinction between manufactured tobacco of heading 2403 and unmanufactured tobacco of heading 2401, a smoking test shall be performed. The sieving test shall only be performed in the event it shall not be possible to smoke the sample without further (industrial) processing.

Principle of the method

The method is based on determination of mass fractions of the sample remaining on sieves with different mesh size to distinguish between products classified under subheading 2401 20 and products classified under subheading 2401 30.

If 50 % by mass or more of the particles in sample are larger than 3.15 mm (c.f. CORESTA method no 16), the sample is partly or wholly stemmed/stripped tobacco (subheading 2401 20).

If more than 50 % by mass of the particles is smaller than 3.15 mm (in one of all three dimensions), the sample is tobacco refuse (subheading 2401 30).

Applicability

The results can be affected by physicochemical properties of the sample and several other factors:

  • Sample specific weight and sample size - affects the time of sieving and is important for assessment of test portion of the sample.
  • Sample fragility- affects crumbling of the sample during preparation and sieving.
  • Electrostatic and magnetic properties - sample susceptibility to disintegrate or to form clusters.
  • Sample hygroscopicity - affects sample weight and particle size.

Equipment

Temperature and humidity control box for sample conditioning (temperature (22 ± 1 °C) and humidity (60 ± 3 %)).

Analytical balances - accuracy min. 0.01 g

Set of circular sieves of specifications according to ISO 3310-1 (metal wire cloth - square aperture), sieve diameter 200 mm, sieve high 50 mm and aperture diameters as follows 0.4 mm; 3.15 mm and 6.3 mm

Ultrasonic bath for cleaning of the sieves

Vibration sieve separator able to produce vibration at 50 Hz and of amplitude 3 mm

Bottom and cover for the set of sieves

Brush for removing the sample particles from sieves

Sample preparation

The sample is thoroughly mixed and if necessary sub-sampled by coning and quartering and divided into two test portions.

The sample is weighed (from 50 g to 150 g) and then conditioned at a temperature of 22 ± 1 °C and a humidity of 60 ± 3 % for at least 48 hours.

After that all work with the sample should be performed in the controlled atmosphere with a temperature of 22 ± 1 °C and a humidity of 60 ± 5 %. Testing temperature and humidity should be measured and included in the test report. Also the atmospheric pressure should be measured and included into the test report when the atmospheric pressure is outside the range 86 kPa – 106 kPa.

Method

Sieves should be clean and undamaged. Every sieve is weighed precisely (0.01 g). Sieves are composed bottom up as follows - bottom (retention container for dust collection), sieve with the smallest aperture diameter, other sieves by ascending aperture diameter and cover.

The conditioned sample is weighed with absolute precision of 0.01 g and evenly spread on the upper sieve which is then closed with the cover.

The set of sieves is placed into the vibration sieve separator and subjected to vibrations at 50 Hz with an amplitude of 3 mm for 5 to 15 minutes (according to the sample weight).

When the sieving is finished the set of sieves is removed from the separator.

Then the cover of the sieve and upper sieve is removed. Dust particles stuck to the sides of the upper sieve are brushed into the sieve and then by five strokes by hand to the sieve these particles are forced to fall through into the sieve underneath (sieve with the smaller aperture diameter).

This dust is removed gradually from all sieves. Each sieve with the sample particles is weighed precisely (0.01 g) as well as the bottom with the dust.

The test is performed in parallel but with another portion of the test sample.

Calculations

The results are calculated as sample mass fraction (residue) remaining on the particular sieve. For each sieve the sample mass fraction Z X is calculated according to the formula:

in % by mass, where

m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).

The sieving recovery Y s is calculated according to the formula:

in %, where

m R is weight (in g) of the particular sieve with the residue, m X is weight (in g) of the particular sieve and m S is the sample weight (in g).

Evaluation and expression of results

The sieving recovery should be higher than 99 %. If not, the whole test should be repeated with another sample portion. The sample conditioning is checked according to ISO 3402.

The results are expressed as sample mass fraction (residue on the particular sieves) in % by mass rounded to one decimal. The test report should include also the sieve aperture diameters, time of sieving, vibration amplitude and frequency, sample weight, temperature and humidity of testing atmosphere.

Metrological parameters

Limit of quantification is 5 % by mass.

Repeatability limit is 1.5 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the repeatability limit r = 0.06 x Zx.

Measurement uncertainty is 2 % by mass for sample mass fraction between 5 and 20 % by mass. For sample mass fraction higher than 20 % by mass is the measurement uncertainty U = 0,1 x Zx.

Literature

CORESTA Recommended Method No 16: Lamina strip particle size determination ISO 2395 Test sieves and test sieving – Vocabulary.

ISO 3310-1 Test sieves - Technical requirements and testing – Part 1: Test sieves of metal wire cloth.

ISO 3402 Tobacco and tobacco products - Atmosphere for conditioning and testing.

Explanatory Notes to the Combined Nomenclature of the European Union, Official Journal C (consolidated text and later amendments) · © European Union

This line in earlier years

The Combined Nomenclature of each year, as published in the Official Journal: description, third-country duty and supplementary unit.

YearDescriptionThird-country dutySupplementary unit
2026 Other 6.5% —
2025 unchanged 6.5% —
2024 unchanged 6.5% —
2023 unchanged 6.5% —
2022 Other 6.5% —
2021 not in this year’s nomenclature — —
2020 not in this year’s nomenclature — —
2019 not in this year’s nomenclature — —

Code history

Since 2022; before, these goods were classified under 3824 99 57, 3824 99 92, 3824 99 93.

In the EU Combined Nomenclature, 2404 19 90 is one of 2 lines under subheading 2404.19, products intended for inhalation without combustion: other.

The third-country duty is 6.5%, and quantities are declared in —.

Goods from 152 countries can enter the EU at a preferential rate instead of the standard 6.5%; 148 of them pay no duty at all, for example under GSP-EBA or CARIFORUM.

In the EU, additional duty of 50% applies on top of the customs duty to goods from Belarus and Russia.

In the 12 months to August 2026, the EU imported goods of subheading 2404.19 worth €44.3m (down 22% on the year before), at an average of €46.73 per kg; China supplied 71%, followed by United Kingdom.

For the same subheading, the UK duty is 6%–16%, the Türkiye duty is 6.5%–16.6%, the US duty is 5%–6.5%, the Canada duty is free, the Mexico duty is 45%, the Brazil duty is 16.2%, the Argentina duty is 35%, the Peru duty is 0%–6%, the New Zealand duty is free, the Japan duty is 2.6%–3.4%, the Taiwan duty is 15%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–60% and the Nigeria duty is 20%.

EU member states imported goods of subheading 2404.19 worth US$119m in 2024; the largest supplier from outside the EU was China, and the United Kingdom ranked 2nd with US$13m.

Questions and answers

What is the EU import duty for CN code 2404 19 90?

The third-country duty in the EU Combined Nomenclature is 6.5%; the supplementary unit is —. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Which countries get a lower rate on 2404 19 90?

152 countries have a preferential rate on this line, 148 of them at 0%, under GSP-EBA, CARIFORUM and OCTs and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.

Do anti-dumping or other extra duties apply to 2404 19 90?

Additional duty of 50% on goods from Belarus and Russia. These are charged on top of the customs duty.

Where does the EU import these goods from?

For subheading 2404.19 as a whole, the largest supplier from outside the EU in 2024 was China (US$43m), followed by the United Kingdom.

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