Working Tariff Document of New Zealand · tariff item · HS 2404.19

2404.19.05.11

2404.19.05.11: Liquid solution containing other

✓ 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 Free standard rate depends on the country of origin

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

2404.19 Products intended for inhalation without combustion: other

UK 6% – 16% Third-country duty 2 tariff lines · average 11% 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% 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

New Zealand lines: 2404.19

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.

  • 600015018 HMRC 22 April 2026 – 21 April 2029 · 2404 19 90 00

    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 3 June 2025 – 2 June 2028 · 2404 19 90 00

    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.

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.

Chapter notes: Chapter 24 →

Code history

Since 2022; before, these goods were classified under 2403.99, 3824.99.

In the Working Tariff Document of New Zealand, 2404.19.05.11 is one of 8 lines under subheading 2404.19, products intended for inhalation without combustion: other.

The normal tariff rate is free, and quantities are declared in LTR.

For the same subheading, the UK duty is 6%–16%, the EU duty is 6.5%–16.6%, the Türkiye duty is 6.5%–16.6%, the US duty is 5%–6.5%, the Canada duty is free, the Mexico duty is 45%, the Brazil duty is 16.2%, the Argentina duty is 35%, the Peru duty is 0%–6%, the Japan duty is 2.6%–3.4%, the Taiwan duty is 15%, the GCC duty is 100%, the Switzerland duty is free, the Norway duty is free, the North Macedonia duty is 0%–60% and the Nigeria duty is 20%.

New Zealand imported goods of subheading 2404.19 worth US$570k in 2024.

Questions and answers

What is the New Zealand import duty for tariff item 2404.19.05.11?

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.

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