Working Tariff Document of New Zealand · tariff item · HS 2404.12
2404.12.00.11: Liquid solution containing nicotine
Nicotine products for inhalation (e-liquids)
✓ Can be used in a customs declaration Data: Working Tariff Document of New Zealand, in force from 24 October 2026 · checked on 24 October 2026
What you pay
Importing into New Zealand
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
2404.12 Products intended for inhalation without combustion: other, containing nicotine
UK 6% Third-country duty 2 tariff lines 
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 
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 New Zealand lines: 2404.12
- 2404.12.00.01Disposable electric cigarettes and similar disposable electric vaporising devices containing nicotine
- 2404.12.00.05Prefilled cartridge for use with electric vaporising device containing nicotine
- 2404.12.00.11Liquid solution containing nicotine
- 2404.12.00.19Other products for inhalation without combustion containing nicotine
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.
- 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.
9 rulings in total for this code
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 3824.99.
In the Working Tariff Document of New Zealand, 2404.12.00.11 is one of 4 lines under subheading 2404.12, products intended for inhalation without combustion: other, containing nicotine.
The normal tariff rate is free, and quantities are declared in LTR.
For the same subheading, the UK duty is 6%, the EU duty is 6.5%, the Türkiye duty is 6.5%, the US duty is 5%–6.5%, the Canada duty is free, the Brazil duty is 12.6%, the Argentina duty is 35%, the Peru duty is free, the Japan duty is 2.6%, the Taiwan duty is 5%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is free and the Nigeria duty is 20%.
New Zealand imported goods of subheading 2404.12 worth US$78m in 2024; the largest supplier was China.
Questions and answers
What is the New Zealand import duty for tariff item 2404.12.00.11?
The normal tariff rate in the Working Tariff Document of New Zealand is free; the supplementary unit is LTR. 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 New Zealand import these goods from?
For subheading 2404.12 as a whole, the largest supplier in 2024 was China (US$75m).
Typical products
Everyday names, not part of the legal text.