Customs Import Tariff of Taiwan · CCC code · HS 2404.91
2404.91.00.00: Preparations containing nicotine, intended for the intake of nicotine into the human body by oral application
Nicotine pouches and oral products
✓ Can be used in a customs declaration Data: Customs Import Tariff of Taiwan, in force from 24 April 2025 · checked on 24 October 2026
What you pay
Importing into Taiwan
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
2404.91 Products containing tobacco, reconstituted tobacco: other, for oral application
UK 12% – 16% Third-country duty 2 tariff lines · average 14% 
EU 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
Türkiye 12.8% – 16.6% Third-country duty 2 tariff lines · average 14.7% 
USA 6.4% General (MFN) 1 tariff line 
Canada Free General (MFN) 2 tariff lines 
Mexico specific or compound duty General (MFN) 1 tariff line 
Brazil 14.4% General (MFN) 1 tariff line 
Argentina 16% General (MFN) 3 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand 5% General (MFN) 1 tariff line 
Japan 5% – 15% General (MFN) 2 tariff lines · average 10% 
GCC 5% – 100% General (MFN) 5 tariff lines · average 43% 
Switzerland specific or compound duty General (MFN) 2 tariff lines 
Norway Free General (MFN) 1 tariff line 
North Macedonia 20% – 60% General (MFN) 2 tariff lines · average 40% 
Nigeria 20% General (MFN) 1 tariff line 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.
- 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,…
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 2106.90, 2403.99.
In the Customs Import Tariff of Taiwan, 2404.91.00.00 is one of 1 line under subheading 2404.91, products containing tobacco, reconstituted tobacco: other, for oral application.
The column 1 rate is 5%, and quantities are declared in KGM.
For the same subheading, the UK duty is 12%–16%, the EU duty is 12.8%–16.6%, the Türkiye duty is 12.8%–16.6%, the US duty is 6.4%, the Canada duty is free, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is 5%, the Japan duty is 5%–15%, the GCC duty is 5%–100%, the Norway duty is free, the North Macedonia duty is 20%–60% and the Nigeria duty is 20%.
Taiwan imported goods of subheading 2404.91 worth US$4m in 2024; the largest supplier was Sweden.
Questions and answers
What is the Taiwan import duty for CCC code 2404.91.00.00?
The column 1 rate in the Customs Import Tariff of Taiwan is 5%; the supplementary unit is KGM. 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 Taiwan import these goods from?
For subheading 2404.91 as a whole, the largest supplier in 2024 was Sweden (US$2m), followed by Denmark.