Subheading · Chapter 24 · Heading 2404
2404.12: Products intended for inhalation without combustion: other, containing nicotine
Nicotine products for inhalation (e-liquids)
Official description Other, containing nicotine
2404.12 is the HS subheading for nicotine products for inhalation (e-liquids), under heading 2404 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2404 12 00 00 Other, containing nicotine 6%
- 2404 12 00 10 Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes 6%
- 2404 12 00 90 Other 6%
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 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Excise dutyExcises
- Applies to goods from
- all countries
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/411, S.I. 2019/792, S.I. 2019/742
- Documents
- Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, North Korea, Russia
- Legal act
- S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, 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, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & 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) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £866.3m | 95.1% | +12.1% |
 United States | £14.6m | 1.6% | -40.3% |
 Indonesia | £6.8m | 0.7% | +219.3% |
 Ireland | £5.4m | 0.6% | +366.5% |
 Sweden | £4.7m | 0.5% | +604.3% |
 Poland | £3.9m | 0.4% | -13.8% |
 Hong Kong SAR China | £3.9m | 0.4% | +45.1% |
 United Arab Emirates | £2.1m | 0.2% | -80.2% |
Same subheading in other tariffs
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 
GCC 100% General (MFN) 6 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 World trade in 2024
Trade value (US$) no reported trade < US$301kUS$301k+US$5m+US$42m+> US$209m
Exports: 94
- China: US$5bn
- Indonesia: US$248m
- Croatia: US$209m
- Netherlands: US$88m
- United States: US$79m
- Germany: US$79m
- United Kingdom: US$74m
- Poland: US$55m
- Belgium: US$42m
- Hong Kong SAR China: US$40m
- Italy: US$31m
- Latvia: US$29m
- Malaysia: US$27m
- Hungary: US$25m
- France: US$23m
- Laos: US$18m
- Czechia: US$17m
- Lithuania: US$13m
- Sweden: US$8m
- Spain: US$7m
- United Arab Emirates: US$7m
- Greece: US$5m
- South Korea: US$5m
- Ireland: US$4m
- New Zealand: US$3m
- Singapore: US$2m
- Austria: US$2m
- Canada: US$2m
- Bulgaria: US$1m
- Serbia: US$998k
- Saudi Arabia: US$983k
- Switzerland: US$962k
- Macao SAR China: US$918k
- Estonia: US$914k
- Portugal: US$849k
- Denmark: US$667k
- Guatemala: US$659k
- Dominican Republic: US$634k
- South Africa: US$616k
- Japan: US$485k
- Romania: US$481k
- Sri Lanka: US$450k
- Philippines: US$428k
- Australia: US$416k
- Slovakia: US$302k
- Tajikistan: US$238k
- Cyprus: US$198k
- India: US$190k
- Cameroon: US$181k
- Georgia: US$154k
- Kazakhstan: US$142k
- Colombia: US$138k
- Armenia: US$120k
- Luxembourg: US$116k
- Thailand: US$100k
- Russia: US$90k
- Honduras: US$74k
- Vietnam: US$59k
- Curaçao: US$56k
- North Macedonia: US$52k
Trade value (US$) no reported trade < US$880kUS$880k+US$14m+US$78m+> US$333m
Imports: 179
- United Kingdom: US$995m
- Germany: US$417m
- United States: US$404m
- Russia: US$395m
- Netherlands: US$375m
- Malaysia: US$333m
- Canada: US$253m
- Italy: US$242m
- United Arab Emirates: US$231m
- Poland: US$173m
- Spain: US$148m
- Czechia: US$144m
- France: US$130m
- Belgium: US$108m
- Croatia: US$105m
- Ireland: US$92m
- South Korea: US$83m
- New Zealand: US$78m
- South Africa: US$77m
- Greece: US$73m
- Switzerland: US$71m
- Kuwait: US$68m
- Romania: US$61m
- Indonesia: US$56m
- Sweden: US$55m
- Austria: US$39m
- Slovakia: US$39m
- Latvia: US$39m
- Lithuania: US$35m
- Saudi Arabia: US$33m
- Portugal: US$33m
- Hong Kong SAR China: US$28m
- Vietnam: US$25m
- China: US$24m
- Morocco: US$21m
- Philippines: US$19m
- Mexico: US$18m
- Mongolia: US$18m
- Estonia: US$18m
- Kyrgyzstan: US$17m
- Nepal: US$17m
- Papua New Guinea: US$16m
- Hungary: US$16m
- Iraq: US$15m
- Bulgaria: US$14m
- Myanmar (Burma): US$12m
- Denmark: US$11m
- Panama: US$9m
- Slovenia: US$8m
- Kazakhstan: US$8m
- Colombia: US$8m
- Australia: US$8m
- Dominican Republic: US$8m
- Singapore: US$8m
- Serbia: US$8m
- Peru: US$7m
- Cyprus: US$7m
- Egypt: US$6m
- Bosnia & Herzegovina: US$6m
- Luxembourg: US$6m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$5bn | 80.3% |
| 2 | Indonesia | US$248m | 4.2% |
| 3 |  Croatia | US$209m | 3.6% |
| 4 |  Netherlands | US$88m | 1.5% |
| 5 | United States | US$79m | 1.3% |
| 6 |  Germany | US$79m | 1.3% |
| 7 | United Kingdom | US$74m | 1.3% |
| 8 | Poland | US$55m | 0.9% |
| 9 |  Belgium | US$42m | 0.7% |
| 10 | Hong Kong SAR China | US$40m | 0.7% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United Kingdom | US$995m | 16.9% |
| 2 | Germany | US$417m | 7.1% |
| 3 | United States | US$404m | 6.9% |
| 4 |  Russia | US$395m | 6.7% |
| 5 | Netherlands | US$375m | 6.4% |
| 6 |  Malaysia | US$333m | 5.7% |
| 7 | Canada | US$253m | 4.3% |
| 8 |  Italy | US$242m | 4.1% |
| 9 | United Arab Emirates | US$231m | 3.9% |
| 10 | Poland | US$173m | 2.9% |
Import duty on this product around the world 93
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 15%median duty
- 19number of duty-free countries (MFN)
- 267%highest: Fiji, Sri Lanka, Maldives
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 0% | 2023 | |
 Algeria | 15% | 2023 | |
 Armenia | 5% | 2023 | |
 Australia | 2.5% | 0% – 5% | 2023 |
 Bahamas | 0% | 2022 | |
 Bahrain | 100% | 2023 | |
 Belize | 15% | 2023 | |
 Benin | 20% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 100% | 2022 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 6.5% | 2023 | |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 9% | 2023 | |
 Dominican Republic | 3% | 2023 | |
 El Salvador | 10% | 2022 | |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 0% | 2023 | |
| European Union (27 countries) | 6.5% | 2023 | |
 Fiji | 267%* | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 0% | 2023 | |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 10% | 2023 | |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
| Indonesia | 5% | 2023 | |
 Jamaica | 15% | 2023 | |
| Japan | 2.6% | 2023 | |
 Jordan | 5% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 35% | 2023 | |
 Kuwait | 100% | 2023 | |
 Lesotho | 0% | 2023 | |
 Liberia | 20% | 2023 | |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 20% | 2023 | |
| Malaysia | 0% | 2023 | |
 Maldives | 200% | 2023 | |
 Mali | 20% | 2023 | |
 Mauritius | 0% | 2023 | |
 Mongolia | 5% | 2023 | |
 Morocco | 2.5% | 2023 | |
 Mozambique | 20% | 2023 | |
 Namibia | 0% | 2023 | |
 Nepal | 40% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 10% | 2023 | |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 0% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 100% | 2023 | |
 Pakistan | 20% | 2023 | |
 Panama | 6.5% | 2023 | |
 Papua New Guinea | 15% | 2023 | |
 Philippines | 3% | 2023 | |
 Qatar | 100% | 2023 | |
 Rwanda | 35% | 2023 | |
 Saudi Arabia | 100% | 2023 | |
 Senegal | 20% | 2023 | |
 Seychelles | 200% | 2023 | |
 Sierra Leone | 20% | 2023 | |
 South Africa | 0% | 2023 | |
 South Korea | 6.5% | 2023 | |
 Sri Lanka | 255% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Vincent & the Grenadines | 15% | 2023 | |
| Switzerland | 8.3%* | 0.1% – 17% | 2023 |
 Tanzania | 35% | 2023 | |
 Thailand | 0% | 2023 | |
 Togo | 20% | 2023 | |
| Türkiye | 6.5% | 2023 | |
 Uganda | 35% | 2023 | |
| United Arab Emirates | 100% | 2023 | |
| United Kingdom | 6% | 2023 | |
| United States | 6% | 5% – 6.5% | 2023 |
 Vanuatu | 40% | 2023 | |
 Vietnam | 50% | 2023 | |
 Zambia | 25% | 2023 | |
 Zimbabwe | 0.8% | 2023 |
Tariff data years 2022–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 59899 Other chemical products & preparations
- End use (BEC Rev. 5)
- Intermediate goods · BEC 211220
- CPC 2.1 product
- 35499 Other chemical products n.e.c.
- ISIC Rev. 4 activity
- 2029 Manufacture of other chemical products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 3824.99 | changed |
| 2012 | 3824.90 | changed |
| 2007 | 3824.90 | changed |
| 2002 | 3824.20, 3824.90 | changed |
| 1996 | 3824.20, 3824.90 | changed |
| 1992 | 3823.20, 3823.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 9
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
The tariff classification of e-cigarettes and capsules from China
- H335916 U.S. CBP
Request for Internal Advice; Classification of pre-filled disposable electric personal vaping devices; non-refillable; non-rechargeable battery; rechargeable battery
- H338618 U.S. CBP
Request for Internal Advice; Classification of disposable electric personal vaping devices; pre-filled; non-refillable; rechargeable batteries
- 600013062 HMRC
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
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
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
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.
- 600013061 HMRC
A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The item is packaged in a sealed wrapper. Composite materials: Nicotine Containing: Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine.
- 600013069 HMRC
Replacement pods containing liquid and nicotine. This is 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.
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change
UK Trade Tariff: measure changes on 367 commodity codes
Trade Tariff changes 2026-10-01 · Source: trade-tariff.service.gov.uk
- Tariff change · Applies from:
Harmonized Tariff Schedule of the United States — 2026 HTS Revision 2
2026HTSRev2 · Source: hts.usitc.gov
Code history
Since 2022; before, these goods were classified under 3824.99.
In the UK Global Tariff, subheading 2404.12 covers 2 tariff lines and the duty is 6%.
The EU Combined Nomenclature has one tariff line for subheading 2404.12; the duty is 6.5%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported nicotine products for inhalation (e-liquids) worth £910.9m (up 11% on the year before), at an average of £24.15 per kg; China supplied 95%, followed by United States.
World trade in nicotine products for inhalation (e-liquids) reached US$6bn in 2024, up 3.9% on 2023.
China was the largest exporter with 80.3% of the total, ahead of Indonesia.
Products classified here
Questions and answers
What is the HS code for products intended for inhalation without combustion: other, containing nicotine?
Products intended for inhalation without combustion: other, containing nicotine fall under HS subheading 2404.12, part of heading 2404, in section IV of the Harmonized System.
What is the import duty on products intended for inhalation without… in the UK?
Under the UK Global Tariff, imports under 2404.12 from countries without a preferential agreement are charged at 6%. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on products intended for inhalation without… in the EU?
Under the EU Combined Nomenclature, imports under 2404.12 from countries without a preferential agreement are charged at 6.5%. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most products intended for inhalation without…?
China, with US$5bn in 2024 (80.3% of world exports).
Which countries can export nicotine products for inhalation (e-liquids) to the UK duty-free?
173 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, DCTS Enhanced. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of 6% applies. Pick a country above to see its rate.
Is there anti-dumping duty on nicotine products for inhalation (e-liquids)?
The UK charges additional duty of 35% on goods from Belarus and Russia. Lower rates apply to the named exporters listed in the measure.
Where does the UK import nicotine products for inhalation (e-liquids) from?
In the 12 months to August 2026, the largest suppliers were China (95%), United States (2%) and Indonesia (1%), out of total imports of £910.9m.
Typical products
Everyday names, not part of the legal text.