GCC Common Customs Tariff · HS code · HS 2404.19
2404.19.00.00.00: Other products intended for inhalation without combustion, (excluding those containing tobacco or reconstituted tobacco or nicotine).
✓ 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 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
2404.19 Products intended for inhalation without combustion: other
UK 6% – 16% Third-country duty 2 tariff lines · average 11% 
EU 6.5% – 16.6% Third-country duty 2 tariff lines · average 11.6% 
Türkiye 6.5% – 16.6% Third-country duty 2 tariff lines · average 11.6% 
USA 5% – 6.5% General (MFN) 3 tariff lines · average 5.8% · 1× specific or compound duty 
Canada Free General (MFN) 1 tariff line 
Mexico 45% General (MFN) 1 tariff line 
Brazil 16.2% General (MFN) 1 tariff line 
Argentina 35% General (MFN) 1 tariff line 
Peru Free – 6% General (MFN) 2 tariff lines · average 3% 
New Zealand Free General (MFN) 8 tariff lines 
Japan 2.6% – 3.4% General (MFN) 2 tariff lines · average 3% 
Taiwan 15% General (MFN) 1 tariff line 
Switzerland Free General (MFN) 2 tariff lines · 1× specific or compound duty 
Norway Free General (MFN) 1 tariff line 
North Macedonia Free – 60% General (MFN) 2 tariff lines · average 30% 
Nigeria 20% General (MFN) 1 tariff line 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
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
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
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 2403.99, 3824.99.
In the GCC Common Customs Tariff, 2404.19.00.00.00 is one of 1 line under subheading 2404.19, products intended for inhalation without combustion: other.
The customs duty is 100%, and quantities are declared in Kilograms.
For the same subheading, the UK duty is 6%–16%, the EU duty is 6.5%–16.6%, 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 Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–60% and the Nigeria duty is 20%.
The GCC states imported goods of subheading 2404.19 worth US$8m in 2024; the largest supplier was Kyrgyzstan, and the United Kingdom ranked 2nd with US$2m.
Questions and answers
What is the GCC import duty for HS code 2404.19.00.00.00?
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 2404.19 as a whole, the largest supplier in 2024 was Kyrgyzstan (US$3m), followed by the United Kingdom.