Classification complete
2404 91 90
Nicotine products for oral use, not for inhalation or tobacco cessation
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 24049190.
Code 2404 91 90 · Subheading 2404 91
Final code reached
This is a complete 8-digit customs code. There is no further code choice to make below it.
This code covers nicotine-containing products intended to deliver nicotine to the human body through oral use. It excludes products intended for inhalation and products intended for tobacco cessation.
For example
Official tariff text
Nicotine containing products intended for the intake of nicotine into the human body, for oral application (excl. for inhalation and products intended to assist tobacco use cessation)
Classification complete
2404 91 90
The spaces only make the code easier to read. Customs declarations normally use the unspaced form, 24049190.
Compare the sibling codes at this level before you settle on this one.
Classification decides the rate here: from 12.8% to 16.6%.
Besides the ordinary duty, the EU records these kinds of measure against this code. They are listed as signals only: whether one applies to your goods can depend on where they come from, who produced them, the exact product and the documents you present. No amounts are worked out here.
Preferential rates exist for goods originating in San Marino; Economic Partnership Agreements; CARIFORUM except Haiti; Comoros (excluding Mayotte), Madagascar, Mauritius, Seychelles and dependencies and Zimbabwe; Botswana, Eswatini, Lesotho, Mozambique and Namibia; Western Sahara; GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms); GSP+ (incentive arrangement for sustainable development and good governance); 41 more origins. Whether you can use one depends on the origin rules for the goods and on the documentation you can show.
Check this code in the official EU TARIC databaseImport restrictions are recorded for goods originating in Ukraine.
Document or certificate conditions are recorded. Customs may ask for:
What Norwegian customs charges when goods like these are imported into Norway.
24.04.9100
For oral application
Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.
What UK customs charges when goods like these are imported into the UK.
2404 91 90 00
Other
These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.
Contains public sector information licensed under the Open Government Licence v3.0.
Source: UK Department for Business and Trade (data.api.trade.gov.uk).
Before you use the code
The code can be right while what you pay still changes, because of where the goods come from, when they arrive, or extra EU measures.
Worth comparing
Codes that sit close to this one, for when the material itself could be different.
That code covers cigarettes containing tobacco, whereas this code covers nicotine-containing products for oral use.
That code names chewing tobacco and snuff, whereas this code covers nicotine-containing products for oral nicotine uptake.
That code covers nicotine-containing products taken orally for tobacco cessation, whereas this code excludes products intended for tobacco cessation.
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.
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