Heading · Chapter 24
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
Heading 2404 is divided into 6 six-digit subheadings and sits in chapter 24, tobacco and manufactured tobacco substitutes.
Duty rates compared
EU
TürkiyeSubheadings 6
- 2404.11Containing tobacco or reconstituted tobaccoHeated tobacco products
- 2404.12Products intended for inhalation without combustion: other, containing nicotineNicotine products for inhalation (e-liquids)
- 2404.19Products intended for inhalation without combustion: other
- 2404.91Products containing tobacco, reconstituted tobacco: other, for oral applicationNicotine pouches and oral products
- 2404.92Products containing tobacco, reconstituted tobacco: other, for transdermal application
- 2404.99Products containing tobacco, reconstituted tobacco: other, other
EU: imports by month
World trade in 2024
Trade value (US$) no reported trade < US$1mUS$1m+US$27.4m+US$216.8m+> US$934.6m
Exports: 115
- China: US$4.9bn
- Italy: US$2bn
- Romania: US$1.3bn
- Greece: US$934.6m
- South Korea: US$710.6m
- Sweden: US$538.4m
- Netherlands: US$339.9m
- Indonesia: US$337.4m
- Croatia: US$250.8m
- Hungary: US$219.8m
- Denmark: US$216.8m
- Poland: US$215.6m
- Germany: US$207.9m
- United Kingdom: US$138.7m
- United States: US$115.7m
- Belgium: US$106.4m
- Switzerland: US$91.3m
- France: US$81.2m
- Canada: US$61.7m
- Hong Kong SAR China: US$44.3m
- Malaysia: US$41.3m
- Latvia: US$36.2m
- Estonia: US$32.7m
- Czechia: US$29.5m
- Ireland: US$29.3m
- Armenia: US$28.5m
- Austria: US$27.4m
- Lithuania: US$23.1m
- India: US$21.6m
- Laos: US$17.5m
- Uzbekistan: US$14.8m
- Spain: US$14.6m
- Japan: US$11.1m
- Singapore: US$10m
- United Arab Emirates: US$8.8m
- Taiwan: US$7.8m
- Russia: US$5.3m
- Slovakia: US$4.9m
- Slovenia: US$4.6m
- New Zealand: US$3.5m
- Kyrgyzstan: US$3.3m
- Vietnam: US$3.2m
- Bulgaria: US$2.5m
- Pakistan: US$2m
- Luxembourg: US$2m
- Iceland: US$1.6m
- Norway: US$1.5m
- Saudi Arabia: US$1.5m
- Serbia: US$1.4m
- Australia: US$1.2m
- Finland: US$1.1m
- Macao SAR China: US$1.1m
- Portugal: US$1m
- South Africa: US$916.9k
- Cyprus: US$678.3k
- Guatemala: US$659.4k
- Dominican Republic: US$634.4k
- Sri Lanka: US$449.6k
- Philippines: US$437.6k
- Kenya: US$421.3k
Trade value (US$) no reported trade < US$1.7mUS$1.7m+US$30.4m+US$161.9m+> US$460.8m
Imports: 199
- Japan: US$2.9bn
- United Kingdom: US$1.2bn
- Germany: US$712.2m
- United States: US$603.3m
- Poland: US$531.9m
- Netherlands: US$460.8m
- Czechia: US$456.6m
- Russia: US$420.5m
- Canada: US$410.4m
- Malaysia: US$352.5m
- Italy: US$319.1m
- United Arab Emirates: US$284.3m
- Hungary: US$284.1m
- Ukraine: US$260.1m
- Spain: US$230.5m
- France: US$221.1m
- Croatia: US$199.8m
- Portugal: US$185.5m
- Sweden: US$163.5m
- Belgium: US$161.9m
- Austria: US$154m
- Switzerland: US$136.1m
- Slovakia: US$121.3m
- Ireland: US$110.8m
- Bulgaria: US$109.9m
- South Korea: US$107.1m
- Australia: US$98.2m
- Greece: US$98.1m
- New Zealand: US$95.2m
- South Africa: US$93m
- Lithuania: US$87m
- Finland: US$84.7m
- Slovenia: US$84.3m
- Denmark: US$79.1m
- Kuwait: US$75.2m
- Romania: US$69.7m
- Serbia: US$64.2m
- Indonesia: US$62.2m
- Saudi Arabia: US$61.2m
- Latvia: US$60.6m
- Estonia: US$51.4m
- Egypt: US$50.5m
- Cyprus: US$49m
- Kazakhstan: US$42.3m
- Hong Kong SAR China: US$41.2m
- Iraq: US$37.3m
- Morocco: US$31.5m
- Philippines: US$31.1m
- Bosnia & Herzegovina: US$30.4m
- China: US$29.3m
- Iceland: US$28.4m
- Vietnam: US$28.2m
- Mexico: US$21.3m
- Türkiye: US$21.1m
- Norway: US$20.8m
- Kyrgyzstan: US$20.7m
- Jordan: US$20.6m
- Pakistan: US$20.5m
- Mongolia: US$18.4m
- Nepal: US$17m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  China | US$4.9bn | 37% |
| 2 |  Italy | US$2bn | 14.9% |
| 3 |  Romania | US$1.3bn | 10% |
| 4 |  Greece | US$934.6m | 7.1% |
| 5 |  South Korea | US$710.6m | 5.4% |
| 6 |  Sweden | US$538.4m | 4.1% |
| 7 |  Netherlands | US$339.9m | 2.6% |
| 8 |  Indonesia | US$337.4m | 2.6% |
| 9 |  Croatia | US$250.8m | 1.9% |
| 10 |  Hungary | US$219.8m | 1.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 |  Japan | US$2.9bn | 22.3% |
| 2 |  United Kingdom | US$1.2bn | 8.9% |
| 3 |  Germany | US$712.2m | 5.4% |
| 4 |  United States | US$603.3m | 4.6% |
| 5 |  Poland | US$531.9m | 4% |
| 6 | Netherlands | US$460.8m | 3.5% |
| 7 |  Czechia | US$456.6m | 3.5% |
| 8 |  Russia | US$420.5m | 3.2% |
| 9 |  Canada | US$410.4m | 3.1% |
| 10 |  Malaysia | US$352.5m | 2.7% |
The UK Global Tariff divides heading 2404 into 10 tariff lines; the duty is between 0% and 16% (average 10%). 1 of them is duty-free.
In the EU Combined Nomenclature, heading 2404 covers 8 tariff lines and the duty is between 0% and 16.6%. 1 of them is duty-free.
The Turkish Customs Tariff Schedule divides heading 2404 into 8 tariff lines; the duty is between 0% and 16.6% (average 10.3%). 1 of them is duty-free.
In the Harmonized Tariff Schedule of the United States, heading 2404 covers 10 tariff lines and the duty is between 5% and 6.5%. 2 lines have a specific or compound duty.
In 2024, countries exported heading 2404 goods worth US$13.2bn (+6.6% year on year).
The largest exporter was China (US$4.9bn), followed by Italy.
The biggest buyer was Japan, with imports of US$2.9bn.
The United Kingdom ranked 14th among 115 exporters with US$138.7m.
The United Kingdom imported US$1.2bn.
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.
Products classified here
- refills, vapes
- disposable vapes
- vapes, disposable
- cartomizers, filled
- e-cigarette refills
- refills, e-cigarettes
- disposable e-cigarettes
- e-cigarettes, disposable
- electronic cigarette refills
- refills, electronic cigarettes
- cartridges, filled, e-cigarette
- disposable electronic cigarettes
- electronic cigarettes, disposable
- cigarettes, electronic, disposable
- electronic cigarette cartridges, filled
Questions and answers
What is the HS code for 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?
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 fall under HS heading 2404, part of chapter 24, in section IV of the Harmonized System.
What is the import duty on products containing tobacco, reconstituted… in the UK?
Under the UK Global Tariff, imports under 2404 from countries without a preferential agreement are charged at 0% to 16%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on products containing tobacco, reconstituted… in the EU?
Under the EU Combined Nomenclature, imports under 2404 from countries without a preferential agreement are charged at 0% to 16.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most products containing tobacco, reconstituted…?
China, with US$4.9bn in 2024 (37% of world exports).