Heading 2404 · Chapter 24

Tobacco, nicotine and tobacco/nicotine substitutes for inhalation without burning, plus other nicotine products for nicotine uptake

This heading covers goods containing tobacco, reconstructed tobacco, nicotine, or tobacco and nicotine substitutes intended for inhalation without burning. It also covers other nicotine-containing goods intended to deliver nicotine into the human body.

For example

Heated tobacco sticks intended for inhalation without burning
Nicotine e-liquid intended for inhalation without burning
Oral nicotine pouches intended for nicotine uptake in the human body
Transdermal nicotine patches intended for nicotine uptake in the human body

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See the official tariff text

Official tariff text

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

The path to this code

Every code is reached through these choices, one level at a time.

Step 3 of 3

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 24 Tobacco and manufactured tobacco substitutes; produ… 9 of 9 chapters in section IV
Is it raw tobacco or tobacco waste; a cigar, cheroot, cigarillo or cigarette; other manufactured tobacco or a manufactured tobacco substitute; or a product containing tobacco, tobacco substitute or nicotine intended for inhalation without combustion or for nicotine uptake in the human body?
✓
Step 3 · Heading 2404 Products containing tobacco, reconstituted tobacco,… 4 of 4 headings under chapter 24
Is the product for inhalation without burning and does it contain tobacco or reconstructed tobacco, nicotine, or a tobacco or nicotine substitute—or is it a nicotine-containing product for oral, transdermal, or another type of nicotine uptake?

More detailed codes

Pick the description that best matches your product.

6 codes below this one

Compare the sibling codes

Classification decides the rate here: from 0.0% to 16.6%.

2401 Unmanufactured tobacco; tobacco refuse 11.2%
2402 Cigars, cheroots, cigarillos and cigarettes of tobacco or of tobacco substitutes 10.0–57.6%
2403 Manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts and tobacco essences (excl. products of 2404 and cigars, incl. cheroots, cigarillos and cigarettes) 16.6–74.9%
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 you are here 0.0–16.6%

Check the neighbouring codes

The codes just before and after this one, in case a nearby group fits better.

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Previous code 2403

Manufactured tobacco and manufactured tobacco substitutes, "homogenis…

you are here 2404

Products containing tobacco, reconstituted tobacco, nicotine, or toba…

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.