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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

Subheading

2404.12 Other, containing nicotine

Common commodities
Nicotine salt e-liquidHigh-VG vape juiceCinnamon flavored nicotine podMenthol disposable vapeStrawberry-banana e-liquid cartridgeSmooth tobacco flavor nicotine gelFruit medley vape liquidNicotine salt pod systemVanilla cream flavored e-juiceDisposable nicotine device

HS codes

CodeDescriptionTaxes
2404.12.00Other, containing nicotineCessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT