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GOODS ACROSS BORDERS

HS HEADING 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

6-digit subheadings (6)

Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.

2404.11

Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion

2404.12

Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion

2404.19

Products containing tobacco or nicotine substitutes, intended for inhalation without combustion

2404.91

Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application

2404.92

Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application

2404.99

Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application

Covered items classified under 2404

Chapter 24 classification notes

Chapter 24 attracts heavy excise duty in every destination. Vape products / heated-tobacco devices are now in heading 2404 since the 2022 HS update — significant for tariff classification disputes.

Frequent misclassification in this chapter

Vape devices / e-cigarettes pre-2022 were variously classified as 8543 (electrical machines) or 9404 (consumer products); the 2022 HS update created heading 2404 specifically.

Classification certainty

The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.

Binding tariff ruling database

Other headings in Chapter 24

RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES46UNIQUE SOURCES645LATEST VERIFICATION2026-07-26MethodologyChangelog