Subheading · Chapter 24 · Heading 2404
2404.91: Products containing tobacco, reconstituted tobacco: other, for oral application
Nicotine pouches and oral products
Official description For oral application
2404.91 is the HS subheading for nicotine pouches and oral products, under heading 2404 in chapter 24.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2404 91 00 00 For oral application
- 2404 91 10 00 Nicotine containing products intended to assist tobacco use cessation 12%
- 2404 91 90 00 Other 16%
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 1
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
Import requirements 3
- Import controlVeterinary control
- Applies to goods from
- Afghanistan, Albania, Algeria, American Samoa, Andorra, Angola, Anguilla, Antarctica and 232 more
- Legal act
- S.I. 2019/782
- Documents
- C084 Exemption by virtue of Articles 3 and 4 of regulation 2019/2122 (animals intended for scientific purposes, research and diagnostic samples, and samples for product analysis and quality testing).
- N853 Common Health Entry Document for Products (CHED-P) (as set out in Part 2, Section B of Annex II to Commission Implementing Regulation (EU) 2019/1715 (OJ L 261))
- Y931 Goods benefitting from derogation to veterinary controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
- Y930 The declared goods are not concerned by Commission Implementing Regulation (EU) 2021/632
- 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 controlImport control on seal products
- Applies to goods from
- all countries
- Legal act
- 2018 No. 1034
- Documents
- C679 Attesting Document (seal product), issued by a recognised body in accordance with Regulation (EU) No 737/2010 prior to 18 October 2015
- C680 Written notification of import and document giving evidence where the products were acquired (seal product)
- C683 European Union - Attesting document for seal products resulting from hunt by Inuit or other indigenous communities for placing on the Union's market in accordance with Article 3 (1) of Regulation (EC) No 1007/2009 on trade in seal products
- Y032 Other goods than those seal products mentioned in Regulation (EU) 2015/1850 (OJ L 271)
- Tariff lines
- on 1 of 2 lines
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 12% – 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 |
| CPTPP | Brunei, Chile, Malaysia, Vietnam | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | 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–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 |
| 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 |
| DCTS Standard | Indonesia | 8.5% – 11.6% |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Sweden | £53m | 37.8% | -11.8% |
 Hungary | £23.4m | 16.7% | +51% |
 Poland | £17.3m | 12.3% | +25% |
 Estonia | £15m | 10.7% | +64.5% |
 Switzerland | £13.8m | 9.8% | +31.2% |
 Denmark | £12.3m | 8.7% | +19.2% |
 United States | £1.2m | 0.9% | +24.2% |
 France | £755k | 0.5% | +64,687.2% |
Same subheading in other tariffs
EU
TürkiyeWorld trade in 2024
Trade value (US$) no reported trade < US$185.7kUS$185.7k+US$4.6m+US$42.3m+> US$191.5m
Exports: 81
- Sweden: US$508.1m
- Denmark: US$212.3m
- Hungary: US$191.5m
- Italy: US$88.8m
- Canada: US$59.1m
- Switzerland: US$52.4m
- Poland: US$49.7m
- United Kingdom: US$42.3m
- Estonia: US$27.1m
- Austria: US$25m
- France: US$24.5m
- Germany: US$23.4m
- United States: US$19.7m
- India: US$17.9m
- Belgium: US$16.9m
- Czechia: US$11.4m
- Lithuania: US$9.2m
- Netherlands: US$7.7m
- China: US$5.2m
- Greece: US$4.6m
- Slovakia: US$3.5m
- Slovenia: US$3.5m
- Singapore: US$3.3m
- Ireland: US$2.6m
- Indonesia: US$2.2m
- Pakistan: US$2m
- Luxembourg: US$1.9m
- Russia: US$1.6m
- United Arab Emirates: US$1.6m
- Iceland: US$1.6m
- Latvia: US$1.4m
- Norway: US$1.4m
- Finland: US$1.1m
- Hong Kong SAR China: US$763.5k
- Australia: US$752.6k
- Saudi Arabia: US$469.2k
- Kenya: US$413.4k
- Croatia: US$245.7k
- Suriname: US$185.7k
- Serbia: US$156.3k
- Spain: US$141.1k
- Taiwan: US$121.8k
- South Africa: US$112.8k
- Macao SAR China: US$84.9k
- Ukraine: US$78.7k
- Portugal: US$49.8k
- Paraguay: US$44.5k
- Türkiye: US$34k
- Montenegro: US$28.2k
- Bulgaria: US$26.9k
- Malaysia: US$25.2k
- Cyprus: US$23.7k
- Peru: US$21k
- Bosnia & Herzegovina: US$17.5k
- Afghanistan: US$15.8k
- Japan: US$12.3k
- Israel: US$10.7k
- Oman: US$10.1k
- El Salvador: US$9.1k
- Mexico: US$8.8k
Trade value (US$) no reported trade < US$309.3kUS$309.3k+US$5.1m+US$22.6m+> US$82.7m
Imports: 147
- United States: US$149.1m
- Canada: US$146.9m
- United Kingdom: US$129m
- Sweden: US$96.4m
- Australia: US$82.7m
- Finland: US$75.5m
- Austria: US$67.4m
- Denmark: US$64.6m
- Poland: US$60.7m
- France: US$59.1m
- Germany: US$50.6m
- Czechia: US$36.8m
- Switzerland: US$29.6m
- Netherlands: US$24.8m
- Estonia: US$22.6m
- Hungary: US$22.2m
- Belgium: US$21.4m
- Iceland: US$20.4m
- Norway: US$18m
- United Arab Emirates: US$16.6m
- Pakistan: US$14.6m
- Slovakia: US$14.2m
- Ireland: US$13.2m
- New Zealand: US$12.2m
- Japan: US$11.7m
- Slovenia: US$11.5m
- Russia: US$11.3m
- Ukraine: US$11m
- Spain: US$9.6m
- Italy: US$8.7m
- South Africa: US$8.1m
- South Korea: US$7.8m
- Saudi Arabia: US$7.3m
- Morocco: US$5.8m
- Croatia: US$5.5m
- Greece: US$5.2m
- Latvia: US$5.1m
- Belarus: US$5m
- Israel: US$4.6m
- Taiwan: US$4.4m
- Qatar: US$4.3m
- Indonesia: US$3.8m
- Romania: US$3.6m
- Türkiye: US$3.4m
- Lithuania: US$3.3m
- Luxembourg: US$3m
- Brazil: US$2.9m
- Oman: US$2.5m
- Egypt: US$2.4m
- Thailand: US$2.4m
- Hong Kong SAR China: US$2.2m
- Bosnia & Herzegovina: US$1.9m
- Malaysia: US$1.9m
- Serbia: US$1.8m
- Mexico: US$1.6m
- Bulgaria: US$1.3m
- Montenegro: US$1.3m
- Singapore: US$1.2m
- Uzbekistan: US$1.1m
- Philippines: US$1.1m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Sweden | US$508.1m | 35.6% |
| 2 | Denmark | US$212.3m | 14.9% |
| 3 | Hungary | US$191.5m | 13.4% |
| 4 |  Italy | US$88.8m | 6.2% |
| 5 |  Canada | US$59.1m | 4.1% |
| 6 | Switzerland | US$52.4m | 3.7% |
| 7 | Poland | US$49.7m | 3.5% |
| 8 | United Kingdom | US$42.3m | 3% |
| 9 | Estonia | US$27.1m | 1.9% |
| 10 |  Austria | US$25m | 1.8% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | United States | US$149.1m | 10.4% |
| 2 | Canada | US$146.9m | 10.3% |
| 3 | United Kingdom | US$129m | 9% |
| 4 | Sweden | US$96.4m | 6.8% |
| 5 |  Australia | US$82.7m | 5.8% |
| 6 |  Finland | US$75.5m | 5.3% |
| 7 | Austria | US$67.4m | 4.7% |
| 8 | Denmark | US$64.6m | 4.5% |
| 9 | Poland | US$60.7m | 4.3% |
| 10 | France | US$59.1m | 4.1% |
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.
- N329018 U.S. CBP
The tariff classification of Nicotine Pouches from Indonesia
- 600013444 HMRC
Nicotine strips containing 1mg ,1.5mg and 2mg of nicotine. The strips contain pharmaceutical-grade nicotine. The strip is placed either on the tongue, below the tongue or on the roof of the mouth and allowed to dissolve naturally. As it dissolves it releases nicotine into the user's blood stream,…
Code history
Since 2022; before, these goods were classified under 2106.90, 2403.99.
The UK Global Tariff divides subheading 2404.91 into 2 tariff lines; the duty is between 12% and 16% (average 14%).
In the EU Combined Nomenclature, subheading 2404.91 covers 2 tariff lines and the duty is between 12.8% 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 12% – 16%.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
Imports of nicotine pouches and oral products into the UK came to £140.4m between September 2025 and August 2026 (up 12% on the year before); Sweden supplied 38%, followed by Hungary.
In 2024, countries exported nicotine pouches and oral products worth US$1.4bn (+47.7% year on year).
The largest exporter was Sweden (US$508.1m), followed by Denmark.
Questions and answers
What is the HS code for products containing tobacco, reconstituted tobacco: other, for oral application?
Products containing tobacco, reconstituted tobacco: other, for oral application fall under HS subheading 2404.91, part of heading 2404, in section IV of the Harmonized System.
What is the import duty on products containing tobacco, reconstituted tobacco in the UK?
Under the UK Global Tariff, imports under 2404.91 from countries without a preferential agreement are charged at 12% 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 tobacco in the EU?
Under the EU Combined Nomenclature, imports under 2404.91 from countries without a preferential agreement are charged at 12.8% 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 tobacco?
Sweden, with US$508.1m in 2024 (35.6% of world exports).
Which countries can export nicotine pouches and oral products 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 12% – 16% applies. Pick a country above to see its rate.
Is there anti-dumping duty on nicotine pouches and oral products?
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 pouches and oral products from?
In the 12 months to August 2026, the largest suppliers were Sweden (38%), Hungary (17%) and Poland (12%), out of total imports of £140.4m.