Import trade restrictions for 2404920000 80
This table contains information on trade restrictions for the import of goods into the EU and the EU into third countries. The table contains information on trade restrictions which are imposed due to customs unions, preferences, tariff quotas, customs unions, veterinary controls, third country duties and non-preferential tariff quotas.
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
 VN | Viet Nam VN | 01-01-2022 | 0 % | Tariff preference 142 |
 FO | Faroe Islands FO | 01-01-2022 | 0 % | Tariff preference 142 |
 AD | Andorra AD | 01-01-2022 | 0 % | Customs union duty 106 |
 DZ | Algeria DZ | 01-01-2022 | 0 % | Tariff preference 142 |
 TR | Türkiye TR | 01-01-2022 | 0 % | Customs union duty 106 |
 TN | Tunisia TN | 01-01-2022 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-01-2022 | 0 % | Third country duty 103 |
XC | Ceuta XC | 01-01-2022 | 0 % | Accession act0001/85 Tariff preference 142 |
 SY | Syria SY | 01-01-2022 | 0 % | Tariff preference 142 |
 SG | Singapore SG | 01-01-2022 – 31-12-2026 | 0 % | Tariff preference 142 |
2020 | GSP - General arrangements 2020 | 01-01-2022 | 0 % | Tariff preference 142 |
XL | Melilla XL | 01-01-2022 | 0 % | Accession act0001/85 Tariff preference 142 |
| SG | Singapore SG | 01-01-2027 | 0 % | Tariff preference 142 |
 CL | Chile CL | 01-02-2025 | 0 % | Tariff preference 142 |
 SM | San Marino SM | 01-01-2006 | 0 % | Customs union duty 106 |
 PS | Occupied palestinian Territory PS | 01-01-2012 | 0 % | Tariff preference 142 |
2005 | GSP-EBA (Special arrangement for the least-developed countries - Everything But Arms) 2005 | 01-01-2014 | 0 % | Tariff preference 142 |
2027 | GSP+ (incentive arrangement for sustainable development and good governance) 2027 | 01-01-2014 | 0 % | Tariff preference 142 |
 MD | Moldova, Republic of MD | 01-01-2016 | 0 % | Tariff preference 142 |
 EC | Ecuador EC | 01-01-2017 | 0 % | Tariff preference 142 |
2080 | OCTs (Overseas Countries and Territories) 2080 | 01-01-2021 | 0 % | Tariff preference 142 |
 GB | United Kingdom GB | 01-01-2021 | 0 % | Tariff preference 142 |
 GH | Ghana GH | 01-01-2027 | 0 % | Tariff preference 142 |
 LB | Lebanon LB | 01-04-2006 | 0 % | Tariff preference 142 |
 NZ | New Zealand NZ | 01-05-2024 | 0 % | Tariff preference 142 |
 EG | Egypt EG | 01-06-2010 | 0 % | Tariff preference 142 |
 JO | Jordan JO | 01-07-2006 | 0 % | Tariff preference 142 |
 KR | Korea, Republic of (South Korea) KR | 01-07-2016 | 0 % | Tariff preference 142 |
 MX | Mexico MX | 01-07-2016 | 0 % | Tariff preference 142 |
 KE | Kenya KE | 01-07-2024 | 0 % | Tariff preference 142 |
2200 | Central America 2200 | 01-08-2013 | 0 % | Tariff preference 142 |
 CO | Colombia CO | 01-08-2013 | 0 % | Tariff preference 142 |
 GE | Georgia GE | 01-09-2014 | 0 % | Tariff preference 142 |
 MA | Morocco MA | 01-10-2012 | 0 % | Tariff preference 142 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 2 EUR | Union handling fee 800 |
1011 | ERGA OMNES 1011 | 01-11-2026 | 3 EUR | Low-value consignment customs duty 107 |
 CI | Ivory Coast CI | 02-12-2019 | 0 % | Tariff preference 142 |
2000 | Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part. 2000 | 03-10-2025 | 0 % | Tariff preference 142 |
 CM | Cameroon CM | 04-08-2014 | 0 % | Tariff preference 142 |
1035 | SADC EPA 1035 | 10-10-2016 | 0 % | Tariff preference 142 |
 ZA | South Africa ZA | 10-10-2016 | 0 % | Tariff preference 142 |
1034 | Eastern and Southern Africa States 1034 | 14-05-2012 | 0 % | Tariff preference 142 |
| GH | Ghana GH | 15-12-2016 – 31-12-2026 | 0 % | Tariff preference 142 |
 IL | Israel IL | 16-05-2023 | 0 % | Tariff preference 142 |
 SB | Solomon Islands SB | 17-05-2020 | 0 % | Tariff preference 142 |
 RU | Russian Federation RU | 20-07-2025 | 50 % | Additional duties 695 |
 BY | Belarus BY | 20-07-2025 | 50 % | Additional duties 695 |
1011 | ERGA OMNES 1011 | 20-07-2025 | 50 % with Y155, otherwise 0 % | Additional duties 695 |
 PG | Papua New Guinea PG | 20-12-2009 | 0 % | Tariff preference 142 |
 FJ | Fiji FJ | 28-07-2014 | 0 % | Tariff preference 142 |
1033 | CARIFORUM 1033 | 29-12-2008 | 0 % | Tariff preference 142 |
 WS | Samoa WS | 31-12-2018 | 0 % | Tariff preference 142 |
| Origin country | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1011 | ERGA OMNES 1011 | 21-05-2026 | Document required banned without it | Import control - waste 755 |
 UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 762 |
| UA | Ukraine UA | 24-06-2026 | Document required banned without it | Import control 760 |
Explanation of trade restrictions
Erga Omnes means "for all".
Third countries are countries that are not part of the EU.
GSP means "Generalised System of Preferences".
GSP Plus means "Generalised System of Preferences Plus".
European Economic Area (EEA) means all EU member states and Iceland, Liechtenstein and Norway.
OCTs stands for "Overseas Countries and Territories". They are countries and territories that are not part of the EU. More information
CARIFORUM is a regional economic integration organisation comprising 15 Caribbean Community (CARICOM) countries and the Dominican Republic.
SADC EPA stands for "Southern African Development Community - Economic Partnership Agreement".
Duty means "customs duties".
Estimate the import cost for 240492
- Customs value €1,000.00
- Customs duty 0 % €0.00
- Additional duties 0 % to 50 %, depending on the producer or certificate not included
- Import VAT 19 % €190.00
- Total €1,190.00
Specific duties (per kg, per item) and rates that depend on the producer are not in the total.
Documents and checks for United Kingdom
An estimate only. The customs value is the price including transport and insurance to the EU border. Excise duties, other fees and producer-specific anti-dumping rates are not included. Preferential rates need valid proof of origin. Country groups and exclusions: TARIC, as of November 2026.
Export measures for 2404920000
What applies when these goods leave the EU: export controls, dual-use and other authorisations, bans per destination and the supplementary unit of the export declaration.
| Destination | Start | Duty / Tax | Legal base Measure type | |
|---|---|---|---|---|
1014 | OECD 1014 | 21-05-2026 | Document required banned without it | Export control - Waste 751 |
1008 | All third countries 1008 | 21-05-2026 | Document required banned without it | Export control - Waste 751 |
| RU | Russian Federation RU | 24-06-2023 | Document required banned without it | Export control 767 |
| BY | Belarus BY | 25-02-2025 | Document required banned without it | Export control 767 |
History
Duty rates and measures for this code over time (yearly snapshots).
Preferential rules of origin for 2404920000
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 2404920000
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
EU trade in 2025 for 240492
- Extra-EU imports
- €215.2K
- 5 t
- Extra-EU exports
- €69M
Top origin countries by import value
- United Kingdom €113.8K
Hong Kong €40.9K
Iceland €23.6K
China €23.1K
United States €8.7K
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 240492 since 2016
- Jan 2022 2404920000 Code added
Month-by-month comparison of the European Commission’s TARIC extractions. Seasonal entry prices left out.
UK import duty for 240492
- 0%
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 240492 depend on the trade agreement. The Commission publishes them in Access2Markets.
Rules of origin on Access2MarketsInformation
When importing or exporting "For transdermal application", it is crucial to have the correct HS code or TARIC code. The HS code 2404920000 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 "For transdermal application", 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 "For transdermal application".
- Check if any additional licenses, permits, or certificates are required to import "For transdermal application" 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 "For transdermal application" is 2404920000 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 "For transdermal application".
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 92 refers to For transdermal application.
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