Products A–Z

HS code for refills, e-cigarettes

2404

2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

In the UK Trade Tariff’s list of everyday names, “refills, e-cigarettes” points to heading 2404: products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. Check the description and the notes of the chapter before declaring: the right code depends on what the goods are made of and how they are used.

The UK Global Tariff divides 2404 into 10 tariff lines; the duty is between 0% and 16% (average 10%). 1 of them is duty-free.

In the EU Combined Nomenclature, 2404 covers 8 tariff lines and the duty is between 0% and 16.6%. 1 of them is duty-free.

The Turkish Customs Tariff Schedule divides 2404 into 8 tariff lines; the duty is between 0% and 16.6% (average 10.3%). 1 of them is duty-free.

Duty rates compared

UK Free – 16% Third-country duty 10 tariff lines · average 10% EU Free – 16.6% Third-country duty 8 tariff lines · average 10.3% Türkiye Free – 16.6% Third-country duty 8 tariff lines · average 10.3% USA 5% – 6.5% General (MFN) 10 tariff lines · average 5.7% · 2× specific or compound duty

See also

Questions and answers

What is the HS code for refills, e-cigarettes?

Refills, e-cigarettes are classified under 2404 (Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine…) in the Harmonized System. National tariffs add more digits; see the lines on this page.