Subheading · Chapter 24 · Heading 2404
2404.19: Products intended for inhalation without combustion: other
Official description Other
Subheading 2404.19 belongs to heading 2404 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco or…) in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2404 19 00 00 Other
- 2404 19 10 00 Containing tobacco substitutes 16%
- 2404 19 90 00 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)
- Tariff lines
- on 1 of 2 lines
- Excise dutyExcises
- Applies to goods from
- all countries
- Tariff lines
- on 1 of 2 lines
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Tariff lines
- on 1 of 2 lines
- 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
- North Korea, Syria
- Legal act
- S.I. 2019/411, S.I. 2019/792
- Documents
- Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
- Tariff lines
- on 1 of 2 lines
- 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
- Documents
- Tariff lines
- on 1 of 2 lines
- 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
- Tariff lines
- on 1 of 2 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% – 16% |
| 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, Vietnam | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | 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–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free – 11.6% |
| 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–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–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Vietnam agreement | Vietnam | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £1m | 33.6% | -61.3% |
 Hong Kong SAR China | £667k | 22.4% | +225.1% |
 Pakistan | £512k | 17.1% | — |
 Estonia | £347k | 11.6% | +513% |
 United States | £176k | 5.9% | -56.1% |
 Spain | £93k | 3.1% | +32.5% |
| United Kingdom | £74k | 2.5% | +421.9% |
 Poland | £71k | 2.4% | +1,273.3% |
Same subheading in other tariffs
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 
GCC 100% 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 World trade in 2024
Trade value (US$) no reported trade < US$195kUS$195k+US$2m+US$7m+> US$13m
Exports: 69
- China: US$138m
- United Kingdom: US$21m
- Malaysia: US$13m
- Netherlands: US$12m
- France: US$11m
- Croatia: US$8m
- Poland: US$7m
- United States: US$5m
- Estonia: US$5m
- Hungary: US$4m
- South Korea: US$4m
- Hong Kong SAR China: US$3m
- Kyrgyzstan: US$3m
- Vietnam: US$3m
- Spain: US$3m
- Indonesia: US$2m
- Japan: US$2m
- Italy: US$2m
- Bulgaria: US$1m
- Canada: US$1m
- Czechia: US$997k
- Belgium: US$728k
- Switzerland: US$674k
- Slovenia: US$673k
- Germany: US$667k
- Cyprus: US$449k
- Latvia: US$429k
- Denmark: US$406k
- New Zealand: US$397k
- Greece: US$368k
- Tunisia: US$308k
- Austria: US$291k
- India: US$264k
- Taiwan: US$195k
- Ireland: US$179k
- Sweden: US$174k
- North Macedonia: US$145k
- Portugal: US$135k
- Singapore: US$131k
- Romania: US$101k
- Norway: US$81k
- Macao SAR China: US$72k
- United Arab Emirates: US$67k
- South Africa: US$53k
- Bosnia & Herzegovina: US$43k
- Australia: US$35k
- Serbia: US$30k
- Lithuania: US$30k
- Russia: US$25k
- Georgia: US$24k
- Tajikistan: US$23k
- Slovakia: US$23k
- Luxembourg: US$21k
- Cambodia: US$20k
- Moldova: US$15k
- Türkiye: US$12k
- Bahrain: US$9k
- Philippines: US$7k
- Saudi Arabia: US$7k
- Pakistan: US$7k
Trade value (US$) no reported trade < US$123kUS$123k+US$1m+US$5m+> US$17m
Imports: 135
- Japan: US$47m
- Germany: US$25m
- Spain: US$17m
- France: US$17m
- United States: US$16m
- Croatia: US$13m
- Hong Kong SAR China: US$9m
- Thailand: US$9m
- United Kingdom: US$9m
- Italy: US$8m
- United Arab Emirates: US$8m
- Switzerland: US$5m
- Belgium: US$5m
- South Korea: US$5m
- Greece: US$4m
- Azerbaijan: US$4m
- China: US$4m
- South Africa: US$4m
- Poland: US$3m
- Netherlands: US$3m
- Czechia: US$3m
- Sweden: US$3m
- Slovakia: US$3m
- Austria: US$2m
- Romania: US$2m
- Russia: US$2m
- Canada: US$2m
- Hungary: US$2m
- Cyprus: US$2m
- Belarus: US$1m
- Portugal: US$1m
- Ireland: US$1m
- Bulgaria: US$1m
- Norway: US$1m
- Israel: US$984k
- Denmark: US$982k
- Chile: US$946k
- Australia: US$901k
- Bosnia & Herzegovina: US$853k
- Iceland: US$651k
- New Zealand: US$570k
- Morocco: US$550k
- Vietnam: US$419k
- Somalia: US$393k
- Indonesia: US$390k
- Ukraine: US$387k
- Slovenia: US$387k
- Estonia: US$358k
- Latvia: US$348k
- Malaysia: US$331k
- Malta: US$278k
- Serbia: US$256k
- Kyrgyzstan: US$256k
- Philippines: US$250k
- Bahrain: US$244k
- Paraguay: US$243k
- Montenegro: US$225k
- Luxembourg: US$224k
- Albania: US$215k
- Kuwait: US$209k
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | China | US$138m | 54.1% |
| 2 | United Kingdom | US$21m | 8.2% |
| 3 |  Malaysia | US$13m | 4.9% |
| 4 |  Netherlands | US$12m | 4.8% |
| 5 |  France | US$11m | 4.2% |
| 6 |  Croatia | US$8m | 3% |
| 7 | Poland | US$7m | 2.6% |
| 8 | United States | US$5m | 1.9% |
| 9 | Estonia | US$5m | 1.8% |
| 10 |  Hungary | US$4m | 1.5% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Japan | US$47m | 18.6% |
| 2 |  Germany | US$25m | 9.7% |
| 3 | Spain | US$17m | 6.9% |
| 4 | France | US$17m | 6.7% |
| 5 | United States | US$16m | 6.2% |
| 6 | Croatia | US$13m | 5.3% |
| 7 | Hong Kong SAR China | US$9m | 3.4% |
| 8 |  Thailand | US$9m | 3.4% |
| 9 | United Kingdom | US$9m | 3.4% |
| 10 |  Italy | US$8m | 3.2% |
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.
- 20%median duty
- 9number of duty-free countries (MFN)
- 255%highest: Sri Lanka, Fiji, Maldives
93
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Albania | 7.5% | 0% – 15% | 2023 |
 Algeria | 20% | 15% – 30% | 2023 |
 Armenia | 13% | 5% – 20% | 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 | 7.5% | 0% – 15% | 2022 |
 Botswana | 30% | 0% – 45% | 2023 |
 Burkina Faso | 20% | 2023 | |
 Burundi | 35% | 2023 | |
 Cameroon | 30% | 2023 | |
| Canada | 0% | 2023 | |
 Central African Republic | 30% | 2023 | |
 Chad | 30% | 2023 | |
| China | 32% | 6.5% – 57% | 2023 |
 Congo - Brazzaville | 30% | 2023 | |
 Costa Rica | 7% | 5% – 9% | 2023 |
 Dominican Republic | 14% | 3% – 20% | 2023 |
 El Salvador | 7.5% | 5% – 10% | 2022 |
 Equatorial Guinea | 30% | 2023 | |
 Eswatini | 30% | 0% – 45% | 2023 |
| European Union (27 countries) | 12% | 6.5% – 17% | 2023 |
 Fiji | 248%* | 2023 | |
 French Polynesia | 10% | 2023 | |
 Gabon | 30% | 2023 | |
 Gambia | 20% | 2023 | |
 Ghana | 20% | 2023 | |
 Guatemala | 7.5% | 5% – 10% | 2023 |
 Guinea | 20% | 2023 | |
 Guinea-Bissau | 20% | 2023 | |
 Honduras | 7.5% | 5% – 10% | 2023 |
| Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
 India | 30% | 2023 | |
 Indonesia | 7.5% | 5% – 10% | 2023 |
 Jamaica | 15% | 2023 | |
| Japan | 3% | 2.6% – 3.4% | 2023 |
 Jordan | 3.3% | 1.5% – 5% | 2023 |
 Kazakhstan | 10% | 5% – 15% | 2023 |
 Kenya | 35% | 2023 | |
 Kuwait | 100% | 2023 | |
 Lesotho | 30% | 0% – 45% | 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 | 20% | 2023 | |
 Morocco | 21% | 2.5% – 40% | 2023 |
 Mozambique | 20% | 2023 | |
 Namibia | 30% | 0% – 45% | 2023 |
 Nepal | 40% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 7.5% | 5% – 10% | 2023 |
 Niger | 20% | 2023 | |
| Nigeria | 20% | 2023 | |
| North Macedonia | 30% | 0% – 60% | 2023 |
| Norway | 0% | 2023 | |
 Oman | 100% | 2023 | |
| Pakistan | 20% | 2023 | |
 Panama | 5.8% | 5% – 6.5% | 2023 |
 Papua New Guinea | 10% | 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 | 30% | 0% – 45% | 2023 |
 South Korea | 18% | 6.5% – 40% | 2023 |
 Sri Lanka | 255% | 2023 | |
 St Kitts & Nevis | 15% | 2023 | |
 St Vincent & the Grenadines | 15% | 2023 | |
| Switzerland | 7.8%* | 0.1% – 15% | 2023 |
 Tanzania | 35% | 2023 | |
| Thailand | 30% | 0% – 60% | 2023 |
 Togo | 20% | 2023 | |
| Türkiye | 12% | 6.5% – 17% | 2023 |
 Uganda | 35% | 2023 | |
 United Arab Emirates | 100% | 2023 | |
| United Kingdom | 11% | 6% – 16% | 2023 |
| United States | 5.8% | 5% – 6.5% | 2023 |
 Vanuatu | 40% | 2023 | |
 Vietnam | 25% | 0% – 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)
- Consumption goods · BEC 113101
- CPC 2.1 product
- 25090 Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences35499 Other chemical products n.e.c.
- ISIC Rev. 4 activity
- 1200 Manufacture of tobacco products2029 Manufacture of other chemical products n.e.c.
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2403.99, 3824.99 | changed |
| 2012 | 2403.99, 3824.90 | changed |
| 2007 | 2403.99, 3824.90 | changed |
| 2002 | 2403.99, 3824.20, 3824.90 | changed |
| 1996 | 2403.99, 3824.20, 3824.90 | changed |
| 1992 | 2403.99, 3823.20, 3823.90 | changed |
Correspondence tables of the United Nations Statistics Division (UNSD)
Binding rulings for similar goods 2
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.
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 4
2026HTSRev4 · Source: hts.usitc.gov
- 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 2403.99, 3824.99.
The UK Global Tariff divides subheading 2404.19 into 2 tariff lines; the duty is between 6% and 16% (average 11%).
In the EU Combined Nomenclature, subheading 2404.19 covers 2 tariff lines and the duty is between 6.5% and 16.6%.
169 countries pay no duty in the UK thanks to trade agreements and preference schemes such as DCTS Comprehensive and European Union, against a standard rate of 6% – 16%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of these goods into the UK came to £3m between September 2025 and August 2026 (down 14% on the year before); China supplied 34%, followed by Hong Kong SAR China.
In 2024, countries exported these goods worth US$255m (−19.2% year on year).
The largest exporter was China (US$138m), followed by the United Kingdom.
Questions and answers
What is the HS code for products intended for inhalation without combustion: other?
Products intended for inhalation without combustion: other fall under HS subheading 2404.19, 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 2404.19 from countries without a preferential agreement are charged at 6% to 16%, depending on the line. 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 2404.19 from countries without a preferential agreement are charged at 6.5% to 16.6%, depending on the line. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most products intended for inhalation without…?
China, with US$138m in 2024 (54.1% of world exports).
Which countries can export these goods to the UK duty-free?
169 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% – 16% applies. Pick a country above to see its rate.
Is there anti-dumping duty on these goods?
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 these goods from?
In the 12 months to August 2026, the largest suppliers were China (34%), Hong Kong SAR China (22%) and Pakistan (17%), out of total imports of £3m.