Chapter 24 · Tobacco and manufactured tobacco substitutes · Section 4

HS Code 2404.12

Other, containing nicotine

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

US duty (general)
5% - 6.5%
US HTS lines
3
EU CN codes
1
UK commodity codes
3
Unit
kg

US HTS + UK Tariff v4.0.1596 · updated 2026-09-10 · sources

United States - HTS lines under 2404.12

Source: official Harmonized Tariff Schedule (USITC). "General" is the normal-trade-relations rate; "Special" lists preference programs; "Other" is the column-2 rate. Additional Section 232/301 duties may apply on top.

HTS codeDescriptionGeneralSpecialOtherUnit
2404.12.05 Other, containing nicotine > Mixtures for personal electric or electronic vaporizing devices >
Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances
2 statistical lines (10-digit)
  • 2404.12.05.10 - Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine
  • 2404.12.05.90 - Other
 6.5% Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) 3.7¢/kg + 60% kg
2404.12.10 Mixtures for personal electric or electronic vaporizing devices > Mixtures containing 5 percent or more by weight of one or more aromatic or modified aromatic substances >
Other
2 statistical lines (10-digit)
  • 2404.12.10.10 - Disposable electronic cigarettes (e-cigarettes) and similar disposable personal electronic vaporizing devices containing nicotine
  • 2404.12.10.90 - Other
 5% Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) 25% kg
2404.12.90 Mixtures for personal electric or electronic vaporizing devices > Other >
Other 		6.5% Free (A,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG) 3.7¢/kg + 60% kg

Estimate the US duty runs in your browser · no caps

Enter the customs value (and quantity, when a rate is per-unit) to estimate the general-rate duty per HTS line. Estimates exclude Section 232/301 surcharges, MPF/HMF and fees. Not a customs ruling.

European Union - CN codes under 2404.12

Source: EU Combined Nomenclature (Eurostat, © European Union, reused per Decision 2011/833/EU). Duty rates and measures live in TARIC; each code links to the official consultation.

CN codeDescription
2404 12 00 Other, containing nicotine EU duty (TARIC) →

United Kingdom - commodity codes under 2404.12

Source: UK Integrated Online Tariff (Open Government Licence v3.0). Declarable 10-digit codes go on the customs declaration; check the official page for the current duty and VAT measures.

Commodity codeDescription
2404 12 00 00 Other, containing nicotine UK duty & VAT →
2404 12 00 10 Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes UK duty & VAT →
2404 12 00 90 Other UK duty & VAT →
Not a customs ruling. Classification is determined by the importing country's customs authority and depends on the exact product. This page is reference information from official published schedules, not legal advice. For a binding decision, request a ruling (US: CBP CROSS · UK: HMRC ATaR · EU: BTI).

Other subheadings in 2404

2404.00 2404 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine 2404.11 Containing tobacco or reconstituted tobacco 2404.12 Other, containing nicotine 2404.19 Other 2404.91 For oral application 2404.92 For transdermal application 2404.99 Other

Sources: U.S. International Trade Commission, Harmonized Tariff Schedule (public domain) · EU Combined Nomenclature © European Union, Eurostat (Decision 2011/833/EU) · UK Integrated Online Tariff, contains public sector information licensed under the Open Government Licence v3.0. Data refreshed weekly. Details on About & Data Sources.