Customs Tariff of Peru · national subheading · HS 2404.19
2404.19.00.10: Que contengan sucedáneos del tabaco
✓ Can be used in a customs declaration Data: Customs Tariff of Peru, in force from 1 January 2022 · checked on 24 October 2026
This line has no official text in this language; it is shown in the language of its tariff.
- 2404 Productos que contengan tabaco, tabaco reconstituido, nicotina o sucedáneos del tabaco o de nicotina, destinados para la inhalación sin combustión; otros productos que contengan nicotina destinados para la absorción de nicotina en el cuerpo humano.
- 2404.19 Los demás:
- 2404.19.00 Los demás:
- 2404.19.00.10 Que contengan sucedáneos del tabaco
What you pay
Importing into Peru
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 
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 Peru 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
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.
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 2403.99, 3824.99.
National subheading 2404.19.00.10 is a line of the Customs Tariff of Peru under HS subheading 2404.19 (products intended for inhalation without combustion: other).
The ad valorem duty is 6%, and quantities are declared in KG, U.
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 New Zealand duty is free, 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%.
Peru imported goods of subheading 2404.19 worth US$55k in 2024.
Questions and answers
What is the Peru import duty for national subheading 2404.19.00.10?
The ad valorem duty in the Customs Tariff of Peru is 6%; the supplementary unit is KG, U. 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.