Import trade restrictions for 2404120000 80
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Preferential rules of origin for 2404120000
What the goods must meet to count as originating in a partner country and get the preferential duty, per agreement.
Autonomous Trade Preferences (Western Balkans) · Kosovo
EU-Chile Association Agreement · Chile
EU-Colombia/Peru/Ecuador Trade Agreement · Colombia, Ecuador, Peru
EU-Algeria Association Agreement · Algeria
EEA/EFTA agreements (Switzerland, Norway, Liechtenstein, Faroe Islands) · Faroe Islands, Liechtenstein, Norway, Switzerland
EU-Egypt Association Agreement · Egypt
EU-Georgia DCFTA · Georgia
EU-Iceland FTA · Iceland
EU-Jordan Association Agreement · Jordan
EU-Korea FTA · South Korea
EU-Central America Association Agreement
EU-Lebanon Association Agreement · Lebanon
EU-Morocco Association Agreement · Morocco
EU-Moldova DCFTA · Moldova
Pan-Euro-Mediterranean (PEM) Convention · Albania, Andorra, Bosnia & Herzegovina, Egypt, Faroe Islands, Iceland, Kosovo, Liechtenstein, Montenegro, North Macedonia, Norway, Palestine, Switzerland, Türkiye
EU-Tunisia Association Agreement · Tunisia
EU-Ukraine DCFTA · Ukraine
Tobacco and manufactured tobacco substitutes; except for: / or: Manufacture in which all the materials of Chapter 24 used are wholly obtained
EPA CARIFORUM
EU Market Access Regulation (EPA) · Cameroon, Côte d’Ivoire, Ghana, Kenya
EPA Pacific · Fiji, Papua New Guinea, Samoa, Solomon Islands
EU-Palestine Interim Association Agreement · Palestine
EPA SADC · South Africa
Tobacco and manufactured tobacco substitutes; except for: / or: Manufacture in which all the materials of Chapter 24 used must be wholly obtained
Generalised Scheme of Preferences (GSP, GSP+, EBA) · Armenia, India, Kenya, Pakistan, Samoa, Solomon Islands, Syria, Vietnam
EU-Singapore FTA · Singapore
Tobacco and manufactured tobacco substitutes; except for: / or: Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used
EPA Eastern and Southern Africa
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes / or: Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
EU-Mexico Global Agreement · Mexico
Tobacco and manufactured tobacco, substitutes; except for: / or: Manufacture in which all the materials of Chapter 24 used must be wholly obtained.
EU-Viet Nam FTA · Vietnam
Tobacco and manufactured tobacco substitutes; except for: / or: Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used.
Source: European Commission, Access2Markets (CC BY 4.0, shortened). The text of the agreement prevails. Access2Markets
Legal and explanatory notes for 2404120000
Notes to chapter 24
Notes 1. This chapter does not cover medicinal cigarettes (Chapter 30). 2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404. 3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion. Subheading note 1. For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Notes to section IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY Note 1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
Other explanatory notes for the chapter
Pipe smoking test evaluation | RYO cigarette smoking test evaluation | CTF cigarette smoking test evaluation | Final evaluation | Remark It is not possible to fill the sample into the pipe (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to roll the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to prepare the cigarette (whole tobacco leaves, large pieces of tobacco leaves, stems, etc.) | It is not possible to smoke the sample without further (industrial) processing | Typical for subheadings 2401 10, 2401 20, 2401 30 It is not possible to smoke the sample in the pipe (the stuffing shows no or very low permeability and pipe goes out almost immediately after ignition) | It is not possible to roll the sample into the cigarette, sample does not contain tobacco fibres which maintains the roll (keep together), filling is falling out from the cigarette paper | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for tobacco refuse (small lamina particles) – subheadings 2403 19 It is possible to smoke the sample in the pipe | The sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for cut tobacco – subheading 2403 19 It is not possible to smoke the sample in the pipe (the stuffing is burned very quickly and great amount of heat is released - the pipe could be damaged) | Sample was rolled into the cigarette paper and the prepared cigarette was smoked | The sample was filled into the cigarette tube and the prepared cigarette was smoked | The sample is suitable (capable) for smoking | Typical for fine cut tobacco - subheading 2403 19 It is not possible to fill the sample into the pipe (the sample particles are very hard) | It is not possible to roll the cigarette (hard particles rip the cigarette paper) | It is not possible to fill the cigarette tube (hard particles rip the cigarette paper) | It is not possible to smoke the sample without further (industrial) processing | Typical for cut stems – subheading 2401 30
Sources: Combined Nomenclature 2026, Annex I to Regulation (EEC) No 2658/87 (CELEX 32025R1926), and the Explanatory Notes to the Combined Nomenclature (CELEX 02019XC0329(02)-20260213). The section and chapter notes are legally binding; the explanatory notes are guidance. EUR-Lex
UK advance tariff rulings for 2404120000
Rulings of HM Revenue & Customs for goods with UK commodity codes that start like this EU code. The UK tariff differs from the EU tariff, so these rulings are guidance for the EU.
- UK 2404120010 Valid May 13, 2025 to May 12, 2028 · Ruling 600013061 on GOV.UK
A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The item is packaged in a sealed wrapper. Composite materials: Nicotine Containing: Propylene Glycol, Vegetable Glycerate, Flavourings, Nicotine.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
- UK 2404120010 Valid May 14, 2025 to May 13, 2028 · Ruling 600013062 on GOV.UK
Replacement pods containing liquid and nicotine. These are designed to be used with an electronic device for inhalation without combustion. The pods are packaged in a sealed wrapper. There are two pods per package.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
- UK 2404120010 Valid May 14, 2025 to May 13, 2028 · Ruling 600013067 on GOV.UK
A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The pod is packaged in a sealed wrapper. There is one pod per package.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
+ 3 more
- UK 2404120010 Valid May 13, 2025 to May 12, 2028 · Ruling 600013069 on GOV.UK
Replacement pods containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The pods are packaged in a sealed wrapper. There are two pods per package.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
- UK 2404120010 Valid May 14, 2025 to May 13, 2028 · Ruling 600013070 on GOV.UK
Replacement pods containing liquid and nicotine. This are designed to be used with an electronic device for inhalation without combustion. The pods are packaged in a sealed wrapper. There are two pods per package.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
- UK 2404120010 Valid May 14, 2025 to May 13, 2028 · Ruling 600013071 on GOV.UK
A replacement pod containing liquid and nicotine. This is designed to be used with an electronic device for inhalation without combustion. The pod is packaged in a sealed wrapper. There is one pod per package.
Justification
Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of 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 GIR 5b has been used to identify the type of packaging GIR 6 has been used to classify the goods to subheading level 240412 - Other, containing nicotine 10 Digit Code 2404120010 - Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes Also classified in accordance with: …
Source: HM Revenue & Customs, Advance Tariff Rulings. Contains public sector information licensed under the Open Government Licence v3.0.
EU trade in 2025 for 240412
- Extra-EU imports
- €1.4B
- 29,897 t
- Extra-EU exports
- €30.6M
Top origin countries by import value
China €1.3B
United Kingdom €33.1M
Hong Kong €9.2M
Laos €7.2M
Indonesia €6.8M
CN8 codes below this code: 1. Source: Eurostat, Comext, CC BY 4.0, processed by hscode.info. Confidential trade is not allocated to codes.
Tariff changes for 240412 since 2016
- Jan 2022 3 codes Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 240412
- 6%
Third-country duties of all UK commodity codes under this HS subheading. Source: UK Department for Business and Trade, as of Nov 2, 2026. The UK tariff differs from the EU tariff.
Import VAT in the EU
- Austria 20 %
- Belgium 21 %
- Bulgaria 20 %
- Croatia 25 %
- Cyprus 19 %
- Czechia 21 %
- Denmark 25 %
- Estonia 24 %
- Finland 25.5 %
- France 20 %
- Germany 19 %
- Greece 24 %
- Hungary 27 %
- Ireland 23 %
- Italy 22 %
- Latvia 21 %
- Lithuania 21 %
- Luxembourg 17 %
- Malta 18 %
- Netherlands 21 %
- Poland 23 %
- Portugal 23 %
- Romania 21 %
- Slovakia 23 %
- Slovenia 22 %
- Spain 21 %
- Sweden 25 %
Standard rate per member state, on the customs value, the duty and transport to the destination. Reduced rates often depend on the use or the buyer and apply only where the country provides them for these goods. Source: European Commission, Taxes in Europe Database, as of Nov 2, 2026.
Rules of origin
Preferential rules of origin for subheading 240412 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "Other, containing nicotine", it is crucial to have the correct HS code or TARIC code. The HS code 2404120000 80 serves as the standard code for this product, ensuring that the appropriate duties and taxes are applied when crossing international borders.
To ensure your business transactions run smoothly when importing or exporting "Other, containing nicotine", consider the following points:
- Inform yourself about the specific import and export regulations in the countries involved. This includes possible restrictions, taxes, and duties applicable to "Other, containing nicotine".
- Check if any additional licenses, permits, or certificates are required to import "Other, containing nicotine" into the destination country or export it from the country of origin.
- Make sure your trading partners have valid identification numbers, such as EORI numbers (Economic Operators Registration and Identification) in the EU, to streamline trade and minimize delays.
- Ensure that all trade- and customs-related documents (such as commercial invoices, packing lists, certificates of origin, and insurance policies) are accurately completed and adhere to the respective national regulations.
- Keep an eye on the current exchange rates, as well as packaging, shipping, and insurance costs, to accurately calculate trade costs.
In summary, the HS code or TARIC code for "Other, containing nicotine" is 2404120000 80. Make sure you accurately use this code in all your trade and customs documents to guarantee smooth and hassle-free transactions. With these tips, you'll be better prepared for the challenges of international trade and can successfully import and export "Other, containing nicotine".
HS Code structure
1. Chapter
There are 21 different sections, which are divided into 96 chapters. Exceptional chapters include chapter 77, which is reserved for future use, chapters 98 and 99, which are limited at national level, and chapter 99, which is a specific code for temporary changes. In the example above, chapter 24 was selected for tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
2. Heading
The heading determines the specific category within a certain chapter. In the example above, the 04 refers to 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.
3. Subheading
The last two digits of the international harmonized code are more specific and define subcategories of products. In the example above, the 12 refers to Other, containing nicotine.
HS Code tree structure
2400000000 80
Chapter TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
2404000000 80
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
2404110000 10
- Products intended for inhalation without combustion
2404110000 80
- - Containing tobacco or reconstituted tobacco
2404110010 80
- - - Containing reconstituted tobacco
2404110090 80
- - - Other
2404120000 80
- - Other, containing nicotine
2404120010 80
- - - Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes
2404120090 80
- - - Other
2404190000 80
- - Other
2404191000 80
- - - Containing tobacco substitutes
2404199000 80
- - - Other
2404910000 10
- Other
2404910000 80
- - For oral application
2404911000 80
- - - Nicotine containing products intended to assist tobacco use cessation
2404919000 80
- - - Other
2404920000 80
- - For transdermal application
2404990000 80
- - Other