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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 2404.9 — Other:

Subheading 2404.99 — Other

HS code

2404.99.00 Other

Applicable taxes: CessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Nicotine sublingual tabletsOral nicotine lozengesLong-acting nicotine patchNicotine inhaler for nasal useTransbuccal nicotine systemNicotine dermal sprayLip-based nicotine delivery systemSublingual nicotine gelOral dissolving nicotine stripsNicotine-infused chewing gum (non-medicament)