HS code · 4-digit heading
HS Code 24.04 – 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
What HS 24.04 covers
Heading 2404, introduced with the 2022 HS update, is a pivotal classification covering "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." This comprehensive heading addresses the rapidly evolving landscape of novel tobacco and nicotine products. Its scope explicitly includes electronic cigarettes and their components (like e-liquids containing nicotine), heated tobacco products (HTPs), nicotine pouches (tobacco-free), and other non-medicinal nicotine delivery systems such as nicotine gums, patches, or lozenges. The defining characteristic is the absence of combustion and the intent for human nicotine intake. This classification is immensely significant for trade compliance due to the nascent and highly dynamic regulatory environment surrounding these products. Countries are rapidly implementing new excise taxes, flavor bans, age restrictions, and marketing limitations, making accurate classification critical for legal market entry and avoiding severe penalties. This heading directly responds to modern consumer trends and product innovation, forming a distinct category within Chapter 24 that clearly differentiates these non-combustible alternatives from traditional tobacco products (2401, 2402, 2403).
- Covers
- Electronic cigarettes (vape pens)
- Nicotine e-liquids (various flavors)
- Heated tobacco units (e.g., HEETS, IQOS sticks)
- Tobacco-free nicotine pouches
- Disposable vape devices
- Pod-based vape systems
- Refillable vape tanks
- Heat-not-burn devices
- Herbal sticks for heat-not-burn devices
- Nicotine-containing oral pouches
- Non-medicinal nicotine lozenges
- Non-medicinal nicotine gum
- Non-medicinal nicotine patches
- Nicotine salt e-liquids
- Pre-filled e-cigarette cartridges
- Nicotine sprays (non-medicinal)
- Nicotine inhalers (non-medicinal)
- Tobacco-flavored e-liquids
- Menthol e-liquids
- Vitamin vape pens (if containing nicotine)
- Flavored nicotine pouches.
- Examples
A large e-commerce retailer in the UK imports a wide range of disposable vape devices and flavored nicotine e-liquids from China, typically shipped via a combination of ocean freight and air cargo to meet consumer demand. A major tobacco company based in Switzerland exports its heated tobacco units (HTUs) to Japan, a significant market for these products, utilizing air freight for efficient distribution. Separately, a distributor in the USA imports various brands of tobacco-free nicotine pouches from Sweden, catering to a growing consumer base seeking smokeless alternatives, with shipments primarily arriving by sea.
Subheadings under 24.04 6
Codes often confused with 24.04
Common mistake. The most common and critical misclassification for 2404 is confusing it with 2402 (cigars/cigarettes). The key differentiator is 'without combustion' – e-cigarettes and heated tobacco products do not burn tobacco. Another error is classifying e-liquids containing nicotine as general chemical mixtures (e.g., 3824) or even as tobacco extracts (2403). While some components might be chemical, their primary function for nicotine intake without combustion places them firmly in 2404. Furthermore, nicotine replacement therapies (NRTs) marketed with medicinal claims for smoking cessation (e.g., certain patches or gums) should be classified as medicaments under 3004, not 2404, which is for non-medicinal nicotine intake.
Top exporters and importers of HS code 2404, 2025
In 2025, the largest exporter of HS code 2404 in UN Comtrade data was China, with 49% of world exports; the largest importer in UN Comtrade data was Japan, with 28% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 China $7.5B 49% of world exports
- 2 Italy $1.8B 12% of world exports
- 3 Romania $1.5B 10.0% of world exports
World total: $15.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Japan $3.9B 28% of world imports
- 2 United Kingdom $1.3B 9.1% of world imports
- 3 Germany $910M 6.4% of world imports
World total: $14.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 24.04
What is HS code 2404?
HS code 2404 is a 4-digit heading in the Harmonized System that covers: 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. Heading 2404, introduced with the 2022 HS update, is a pivotal classification covering "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." This comprehensive heading addresses the rapidly evolving landscape of novel tobacco and nicotine products. Its scope explicitly includes electronic cigarettes and their components (like e-liquids containing nicotine), heated tobacco products (HTPs), nicotine pouches (tobacco-free), and other non-medicinal nicotine delivery systems such as nicotine gums, patches, or lozenges. The defining characteristic is the absence of combustion and the intent for human nicotine intake. This classification is immensely significant for trade compliance due to the nascent and highly dynamic regulatory environment surrounding these products. Countries are rapidly implementing new excise taxes, flavor bans, age restrictions, and marketing limitations, making accurate classification critical for legal market entry and avoiding severe penalties. This heading directly responds to modern consumer trends and product innovation, forming a distinct category within Chapter 24 that clearly differentiates these non-combustible alternatives from traditional tobacco products (2401, 2402, 2403).
What products fall under HS code 2404?
Electronic cigarettes (vape pens), nicotine e-liquids (various flavors), heated tobacco units (e.g., HEETS, IQOS sticks), tobacco-free nicotine pouches, disposable vape devices, pod-based vape systems, refillable vape tanks, heat-not-burn devices, herbal sticks for heat-not-burn devices, nicotine-containing oral pouches, non-medicinal nicotine lozenges, non-medicinal nicotine gum, non-medicinal nicotine patches, nicotine salt e-liquids, pre-filled e-cigarette cartridges, nicotine sprays (non-medicinal), nicotine inhalers (non-medicinal), tobacco-flavored e-liquids, menthol e-liquids, vitamin vape pens (if containing nicotine), flavored nicotine pouches.
What are common misclassifications for HS code 2404?
The most common and critical misclassification for 2404 is confusing it with 2402 (cigars/cigarettes). The key differentiator is 'without combustion' – e-cigarettes and heated tobacco products do not burn tobacco. Another error is classifying e-liquids containing nicotine as general chemical mixtures (e.g., 3824) or even as tobacco extracts (2403). While some components might be chemical, their primary function for nicotine intake without combustion places them firmly in 2404. Furthermore, nicotine replacement therapies (NRTs) marketed with medicinal claims for smoking cessation (e.g., certain patches or gums) should be classified as medicaments under 3004, not 2404, which is for non-medicinal nicotine intake.
Which countries are the top exporters of goods under HS code 2404?
In 2025, the top exporters of HS code 2404 in UN Comtrade data were China ($7.5B, 49% of world exports), Italy ($1.8B) and Romania ($1.5B). World exports came to about $15.4B, 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.
Which countries are the top importers of goods under HS code 2404?
In 2025, the top importers of HS code 2404 in UN Comtrade data were Japan ($3.9B, 28% of world imports), the United Kingdom ($1.3B) and Germany ($910M). World imports came to about $14.2B, 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.
How is HS code 2404 structured?
HS code 2404 is a 4-digit heading under Chapter 24 of the Harmonized System. The first 2 digits (24) identify the chapter, and digits 3-4 (04) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.