GCC Common Customs Tariff · HS code · HS 2404.12

2404.12.31.00.00

2404.12.31.00.00: Nicotine products for inhalation (e-liquids): Disposable electronic cigarettes Flavored containing nicotine

Nicotine products for inhalation (e-liquids)

✓ Can be used in a customs declaration Data: GCC Common Customs Tariff, in force from 1 January 2025 · checked on 24 October 2026

What you pay

Importing into GCC

Customs duty 100% standard rate depends on the country of origin

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

2404.12 Products intended for inhalation without combustion: other, containing nicotine

UK 6% Third-country duty 2 tariff lines EU 6.5% Third-country duty 1 tariff line Türkiye 6.5% Third-country duty 1 tariff line USA 5% – 6.5% General (MFN) 3 tariff lines · average 6% Canada Free General (MFN) 1 tariff line Brazil 12.6% General (MFN) 1 tariff line Argentina 35% General (MFN) 2 tariff lines Peru Free General (MFN) 1 tariff line New Zealand Free General (MFN) 4 tariff lines Japan 2.6% General (MFN) 1 tariff line Taiwan 5% General (MFN) 2 tariff lines Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty Norway Free General (MFN) 1 tariff line North Macedonia Free General (MFN) 1 tariff line Nigeria 20% General (MFN) 1 tariff line

GCC lines: 2404.12

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.

  • N346661 U.S. CBP 28 March 2025 · 2404.12.05.00

    The tariff classification of e-cigarettes and capsules from China

  • H335916 U.S. CBP 4 October 2024 · 2404.12.05

    Request for Internal Advice; Classification of pre-filled disposable electric personal vaping devices; non-refillable; non-rechargeable battery; rechargeable battery

  • H338618 U.S. CBP 4 October 2024 · 2404.12.05

    Request for Internal Advice; Classification of disposable electric personal vaping devices; pre-filled; non-refillable; rechargeable batteries

  • 600013062 HMRC 14 May 2025 – 13 May 2028 · 2404 12 00 10

    Replacement pods containing liquid and nicotine. These are designed to be used with an electronic device for inhalation without combustion. The pods are packaged in a sealed wrapper. There are two pods per package.

  • 600013067 HMRC 14 May 2025 – 13 May 2028 · 2404 12 00 10

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

  • 600013070 HMRC 14 May 2025 – 13 May 2028 · 2404 12 00 10

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

  • 600013071 HMRC 14 May 2025 – 13 May 2028 · 2404 12 00 10

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

9 rulings in total for this code

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.

Chapter notes: Chapter 24 →

Code history

Since 2022; before, these goods were classified under 3824.99.

HS code 2404.12.31.00.00 is a line of the GCC Common Customs Tariff under HS subheading 2404.12 (products intended for inhalation without combustion: other, containing nicotine).

The customs duty is 100%, and quantities are declared in Kilograms.

For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5%–6.5%, the Canada duty is free, the Brazil duty is 12.6%, the Argentina duty is 35%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 2.6%, the Taiwan duty is 5%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.

The GCC states imported goods of subheading 2404.12 worth US$334m in 2024; the largest supplier was China, and the United Kingdom ranked 4th with US$3m.

Questions and answers

What is the GCC import duty for HS code 2404.12.31.00.00?

The customs duty in the GCC Common Customs Tariff is 100%; the supplementary unit is Kilograms. 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 the GCC import these goods from?

For subheading 2404.12 as a whole, the largest supplier in 2024 was China (US$313m), followed by the United States.

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Typical products

Everyday names, not part of the legal text.