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
In the EU Combined Nomenclature this heading has 8 eight-digit codes, conventional duty from 0 to 16.6 %. In the EAEU tariff, heading 2404 has 10 ten-digit codes, base import duty from 3 to 20 %; 1 with a compound or specific rate.
Calculate duty and VAT
Enter the goods value — see the taxes at the border right away.
Customs value usually includes delivery to the border. Anti-dumping and preferences not included.
With freight, port, clearance and delivery. We email the calculation within 24 hours on working days.
This is the base rate. Your landed cost is a different number.
Duty, import VAT, freight, port charges and delivery — one figure per unit at your warehouse. So you know the total before customs does.
EU codes
| EU code | Description | EU rate |
|---|---|---|
| 2404 11 00 | Containing tobacco or reconstituted tobacco | 16.6 % |
| 2404 12 00 | Other, containing nicotine | 6.5 % |
| 2404 19 | Other | |
| 2404 19 10 | Containing tobacco substitutes | 16.6 % |
| 2404 19 90 | Other | 6.5 % |
| 2404 91 | For oral application | |
| 2404 91 10 | Nicotine containing products intended to assist tobacco use cessation | 12.8 % |
| 2404 91 90 | Other | 16.6 % |
| 2404 92 00 | For transdermal application | 0 % |
| 2404 99 00 | Other | 6.5 % |
EU Combined Nomenclature 2026, conventional rate for third countries · European Commission · rate for your country of origin: TARIC
EAEU codes (base rates)
| Code | HS 6 subheading | Supp. unit | Base rate |
|---|---|---|---|
| 2404 11 000 1 | Containing tobacco or reconstituted tobacco | — | 10 % |
| 2404 11 000 9 | Containing tobacco or reconstituted tobacco | — | 20 % |
| 2404 12 000 0 | Other, containing nicotine | — | 5 % |
| 2404 19 000 1 | Other | — | 20 % |
| 2404 19 000 9 | Other | — | 5 % |
| 2404 91 000 1 | For oral application | — | 10, но не менее 0,6 евро за 1 кг |
| 2404 91 000 2 | For oral application | — | 10 % |
| 2404 91 000 9 | For oral application | — | 12 % |
| 2404 92 000 0 | For transdermal application | — | 3 % |
| 2404 99 000 0 | Other | — | 5 % |
EAEU Common Customs Tariff, chapter 24 · Eurasian Economic Commission
EAEU descriptions are published in Russian only — see the Russian page. RU
What the rate does not include
This is the base import duty. It excludes anti-dumping and other trade defence measures, preferential rates under trade agreements, import VAT and excise. Customs decides the code of a specific product — this directory is not a binding classification.