Code 2404 12 · Heading 2404

Nicotine products for non-combustion inhalation, without tobacco

This covers products containing nicotine that are intended to be inhaled without combustion. They must not contain tobacco or reconstructed tobacco.

For example

Nicotine-containing vaping liquid for non-combustion inhalation
Nicotine-containing refill cartridge for a non-combustion inhalation device

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See the official tariff text

Official tariff text

Products containing nicotine, intended for inhalation without combustion (excl. containing tobacco or reconstituted tobacco)

The path to this code

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

Step 4 of 4

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?
✓
Step 4 · Subheading 2404 12 Products containing nicotine, intended for inhalati… 2 of 6 subheadings under heading 2404
Does the product contain tobacco or reconstructed tobacco, a tobacco or nicotine substitute, or nicotine, and is it intended for non-combustion inhalation, oral use, transdermal use, or another way of absorbing nicotine?

Full 8-digit codes

Pick the description that best matches your product.

1 code below this one

2404 12 00 Products containing nicotine, intended for inhalation without combustion (excl. containing tobacco or reconstituted tobacco) 6.5% Save

Compare the sibling codes

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

2404 11 Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion 16.6%
2404 12 Products containing nicotine, intended for inhalation without combustion (excl. containing tobacco or reconstituted tobacco) you are here 6.5%
2404 19 Products containing tobacco or nicotine substitutes, intended for inhalation without combustion (excl. containing nicotine) 6.5–16.6%
2404 91 Nicotine containing products intended for the intake of nicotine into the human body, for oral application (excl. for inhalation) 12.8–16.6%
2404 92 Nicotine containing products intended for the intake of nicotine into the human body, for transdermal application 0.0%
2404 99 Nicotine containing products intended for the intake of nicotine into the human body (excl. for oral or transdermal application) 6.5%

Export to Norway

What Norwegian customs charges when goods like these are imported into Norway.

24.04.1200

Other, containing nicotine

Ordinary duty

Duty free

Goods of EU origin

Duty free You need documentation of EU origin to use this rate.

Norwegian tariff data version 1.5/1.2, last checked Aug. 9, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

Export to the United Kingdom

What UK customs charges when goods like these are imported into the UK.

All 2 UK lines under this code

They all have the same duty rates shown here.

Ordinary duty

6.0%

Goods of EU origin

Duty free You need documentation of EU preferential origin to use this rate.

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1576, last checked Aug. 9, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

Check the neighbouring codes

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

See all 6 codes at this level

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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.