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CN 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

14 lines EU TARIC, EU Combined Nomenclature (CN) & TARIC – extraction 01-10-2026

CodeDescriptionUnitThird-country dutySource
Products intended for inhalation without combustion
2404 11Containing tobacco or reconstituted tobaccoTARIC
2404 11 00 10Containing reconstituted tobacco16.6%TARIC
2404 11 00 90Other16.6%TARIC
2404 12Other, containing nicotineTARIC
2404 12 00 10Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes6.5%TARIC
2404 12 00 90Other6.5%TARIC
2404 19OtherTARIC
2404 19 10 00Containing tobacco substitutes16.6%TARIC
2404 19 90 00Other6.5%TARIC
Other
2404 91For oral applicationTARIC
2404 91 10 00Nicotine containing products intended to assist tobacco use cessation12.8%TARIC
2404 91 90 00Other16.6%TARIC
2404 92 00 00For transdermal application0%TARIC
2404 99 00 00Other6.5%TARIC

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Source: European Commission (DG TAXUD), TARIC and Combined Nomenclature data as extracted on 1 October 2026. Heading 2404 in the TARIC consultation

Only the third-country duty is shown. Not shown: tariff preferences, quotas, suspensions, anti-dumping and other additional duties, import controls and the legal notes. The TARIC consultation lists the measures of each code.

This page is general information, not legal advice and not a classification decision. Tariff texts and rates change: check the publisher's current schedule, and ask the customs authority for a binding ruling where the answer matters.

All headings of chapter 24: 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