HS Code 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

HS code 24 is a 2-digit chapter in the Harmonized System that covers: 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. HS Chapter 24, titled "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," is a critical classification for a diverse range of products. It encompasses everything from raw, unmanufactured tobacco leaves to highly processed and innovative nicotine delivery systems. The scope extends beyond traditional tobacco products like cigarettes, cigars, and pipe tobacco to include modern innovations such as electronic cigarettes, vaping liquids (e-liquids), heated tobacco products, and nicotine pouches. The chapter explicitly includes products with or without nicotine intended for inhalation without combustion, as well as other non-combustible nicotine-containing products designed for human intake. Key sub-categories within this chapter include unmanufactured tobacco (2401), manufactured tobacco products like cigars, cheroots, cigarillos, and cigarettes (2402), and other manufactured tobacco and tobacco substitutes (2403), which covers smoking tobacco, chewing tobacco, snuff, and herbal smoking mixtures. A significant addition is heading 2404, which specifically covers products intended for inhalation without combustion (e.g., e-cigarettes, vaping liquid) and other nicotine-containing products for human intake (e.g., nicotine pouches). This classification is paramount for trade compliance due to high excise duties, specific import/export licensing requirements, health regulations (e.g., warning labels, ingredient disclosure), and age restrictions common in most countries. Historically, tobacco trade has been a significant revenue generator for governments worldwide, and the recent proliferation of new nicotine products has further complicated its classification and regulation, making accurate HS coding essential to navigate the complex global trade landscape and avoid severe penalties or shipment delays.

Unmanufactured tobacco leaves, flue-cured tobacco, air-cured tobacco, oriental tobacco, stripped tobacco, unstripped tobacco, chewing tobacco, smoking tobacco, pipe tobacco, snuff, cigars, cheroots, cigarillos, cigarettes, electronic cigarettes, vaping liquids (e-liquids), nicotine pouches, heated tobacco products, herbal cigarettes (tobacco substitutes), water pipe tobacco (shisha), reconstituted tobacco, tobacco extracts, oral nicotine pouches, dissolvable tobacco products, roll-your-own tobacco.

Misclassification within Chapter 24 is common, often stemming from the nuanced distinction between medicinal and recreational nicotine products, or the components of vaping devices. A frequent mistake is classifying nicotine replacement therapy (NRT) products like nicotine patches or gums under Chapter 24; these are typically classified under Chapter 30 (Pharmaceutical products) because their primary intended use is therapeutic for smoking cessation, not recreational nicotine intake. Another error involves separating electronic components of vaping devices (e.g., batteries, atomizers) into Chapter 85 (Electrical machinery) when the complete device, or even the primary functional parts like pre-filled pods, should be classified under 2404. Traders might also confuse certain herbal smoking mixtures or non-tobacco shisha with other botanical products, leading to misclassification outside 2403. The key differentiator is the presence of tobacco, nicotine, or the explicit intent for inhalation without combustion or other human intake of nicotine.

In 2025, the top exporters of HS code 24 in UN Comtrade data were China ($8.5B, 13% of world exports), Poland ($6.5B) and Germany ($4.0B). World exports came to about $63.7B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

In 2025, the top importers of HS code 24 in UN Comtrade data were Germany ($7.0B, 11% of world imports), Japan ($5.3B) and Italy ($3.7B). World imports came to about $64.5B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.

HS code 24 is a 2-digit chapter code in the Harmonized System maintained by the World Customs Organization. It represents a broad category of goods and contains multiple 4-digit headings and 6-digit subheadings for more specific classifications.