UK Global Tariff · commodity code · HS 2404.12
2404 12 00 10: Nicotine products for inhalation (e-liquids): Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes
Nicotine products for inhalation (e-liquids)
✓ Can be used in a customs declaration Data: UK Global Tariff · checked on 24 October 2026
- 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
- Products intended for inhalation without combustion
- 2404 12 00 00 Other, containing nicotine
- 2404 12 00 10 Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes
What you pay
Importing into UK
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 3
- Additional dutyAdditional duties 35%
- Applies to goods from
- Belarus, Russia
- Legal act
- 2023 No. 1203
- Documents
- 9062
- Duty suspensionSuspension - goods for certain categories of ships, boats and other vessels and for drilling or production platforms Free
- Applies to goods from
- all countries
- Legal act
- 2020 No. 1431
- Documents
- C990 End use authorisation ships and platforms (Column 8c, Annex A of Delegated Regulation (EU) 2015/2446)
- Excise dutyExcises
- Applies to goods from
- all countries
Import requirements 5
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
- Import controlRestriction on entry into free circulation
- Applies to goods from
- North Korea, Syria
- Legal act
- S.I. 2019/411, S.I. 2019/792
- Documents
- Y944 Goods other than those described in Annex VI (Petroleum products) of Reg. (EU) 2017/1509
- Import controlImport control on restricted goods and technologies
- Applies to goods from
- Iran, Libya, North Korea, Russia
- Legal act
- S.I. 2019/461, S.I. 2019/411, 2020 No. 1665, S.I. 2019/855
- Import controlImport control - Waste
- Applies to goods from
- all countries
- Legal act
- S.I. 2019/590
- Documents
- C672 Information document accompanying shipments of waste as mentioned in Regulation (EU) 2024/1157 – Article 18 and Annex VII
- C669 Notification document as mentioned in Regulation (EU) 2024/1157 - Article 5 and Annex IA
- Y923 Product not subjected to the provisions of Regulation (EU) 2024/1157
- C670 Movement document as mentioned in Regulation (EU) 2024/1157 – Article 5 and Annex IB
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | 6% |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| DCTS Enhanced | Algeria, Bolivia, Cape Verde, Congo - Brazzaville and 13 moreAlgeria, Bolivia, Cape Verde, Congo - Brazzaville, Cook Islands, Kyrgyzstan, Micronesia, Mongolia, Nigeria, Niue, Pakistan, Philippines, Sri Lanka, Syria, Tajikistan, Uzbekistan, Vanuatu | Free |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| DCTS Standard | Indonesia | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month · HS 2404.12
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 China | £866.3m | 95.1% | +12.1% |
 United States | £14.6m | 1.6% | -40.3% |
 Indonesia | £6.8m | 0.7% | +219.3% |
 Ireland | £5.4m | 0.6% | +366.5% |
 Sweden | £4.7m | 0.5% | +604.3% |
 Poland | £3.9m | 0.4% | -13.8% |
 Hong Kong SAR China | £3.9m | 0.4% | +45.1% |
 United Arab Emirates | £2.1m | 0.2% | -80.2% |
Same subheading in other tariffs
2404.12 Products intended for inhalation without combustion: other, containing nicotine
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 
New Zealand Free General (MFN) 4 tariff lines 
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 UK lines: 2404.12
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.
- 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.
- 600013061 HMRC
A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The item is packaged in a sealed wrapper. Composite materials: Nicotine Containing: Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine.
- 600013069 HMRC
Replacement pods containing liquid and nicotine. This is 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.
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 UK Global Tariff, 2404 12 00 10 is one of 2 lines under subheading 2404.12, products intended for inhalation without combustion: other, containing nicotine.
The third-country duty is 6%.
Goods from 173 countries can enter the UK at a preferential rate instead of the standard 6%; 173 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the UK, additional duty of 35% applies on top of the customs duty to goods from Belarus and Russia.
In the 12 months to August 2026, the UK imported nicotine products for inhalation (e-liquids) (HS 2404.12) worth £910.9m (up 11% on the year before), at an average of £24.15 per kg; China supplied 95%, followed by United States.
For the same subheading, 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 New Zealand 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%.
The UK imported goods of subheading 2404.12 worth US$995m in 2024; the largest supplier was China.
Questions and answers
What is the UK import duty for commodity code 2404 12 00 10?
The third-country duty in the UK Global Tariff is 6%. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Which countries get a lower rate on 2404 12 00 10?
173 countries have a preferential rate on this line, 173 of them at 0%, under DCTS Comprehensive, European Union and DCTS Enhanced and other arrangements. The rate applies only to goods that meet the rules of origin of the agreement, with proof of origin. Choose the country of origin on this page to see its rate.
Do anti-dumping or other extra duties apply to 2404 12 00 10?
Additional duty of 35% on goods from Belarus and Russia. These are charged on top of the customs duty.
Where does the UK import these goods from?
For subheading 2404.12 as a whole, the largest supplier in 2024 was China (US$956m), followed by the United States.
Typical products
Everyday names, not part of the legal text.