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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

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 humanbody

National subdivision

2404.1 Products intended for inhalation without combustion

Common commodities
Electronic cigarette starter kitsRechargeable personal vaporizer deviceDisposable heat-not-burn tobacco sticksRefillable e-liquid cartridges for vaping devicesPortable vape mod with temperature controlHeated tobacco unit charger and battery packE-hookah pen with replaceable coilsFlavored nicotine salt e-liquids for vapingSub ohm tank system for high power vapingMenthol flavored pre-filled pods for vape devices

Codes

CodeDescriptionTaxes
2404.11Containing tobacco or reconstituted tobacco
2404.11.00Containing tobacco or reconstituted tobaccoCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2404.12Other, containing nicotine
2404.12.00Other, containing nicotineCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
2404.19Other
2404.19.00OtherCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT