HS Code Subheading

Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion

2404.12 Subheading
Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

About HS Code 240412

This category covers products containing nicotine, but explicitly excluding tobacco or reconstituted tobacco, intended for inhalation without combustion. This primarily refers to e-liquids for vaping and pre-filled vape pods/cartridges. It forms the core of the e-cigarette and vaping market, which has seen explosive global growth. International trade is extensive, with China being a dominant exporter of both devices and e-liquids, while the United States and European Union are major importers. Trade is heavily influenced by evolving regulations on nicotine strength, flavor bans, marketing restrictions, and product safety standards, which vary significantly across countries and can lead to complex compliance challenges for importers and exporters.

Products Under This Code

Nicotine e-liquids, vape pods (pre-filled with nicotine e-liquid), nicotine salts e-liquids, disposable vape pens (nicotine-containing), nicotine cartridges, vape juice

Real World Examples

Juul Pods, Vuse Alto Pods, Elf Bar 600, Nasty Juice e-liquids, Dinner Lady Lemon Tart, Geek Bar

Common Misclassification

Often confused with 240411 (tobacco-containing inhalation products) if the absence of tobacco is not verified, or with 240419 (nicotine substitutes) if the product contains actual nicotine.

Products Classified Under 2404.12

Industry

This code belongs to the Food & Beverages industry.

Trade Overview

China is a dominant exporter of vaping devices and e-liquids, with the United States and European Union being major importers.

Frequently Asked Questions

What is HS code 240412?

HS code 240412 covers: Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion. This category covers products containing nicotine, but explicitly excluding tobacco or reconstituted tobacco, intended for inhalation without combustion. This primarily refers to e-liquids for vaping and pre-filled vape pods/cartridges. It forms the core of the e-cigarette and vaping market, which has seen explosive global growth. International trade is extensive, with China being a dominant exporter of both devices and e-liquids, while the United States and European Union are major importers. Trade is heavily influenced by evolving regulations on nicotine strength, flavor bans, marketing restrictions, and product safety standards, which vary significantly across countries and can lead to complex compliance challenges for importers and exporters.

What products fall under HS code 240412?

Nicotine e-liquids, vape pods (pre-filled with nicotine e-liquid), nicotine salts e-liquids, disposable vape pens (nicotine-containing), nicotine cartridges, vape juice

What are common misclassifications for HS code 240412?

Often confused with 240411 (tobacco-containing inhalation products) if the absence of tobacco is not verified, or with 240419 (nicotine substitutes) if the product contains actual nicotine.

How is HS code 240412 structured?

HS code 240412 is a 6-digit subheading under the Harmonized System. The first 2 digits (24) identify the chapter, digits 3-4 (04) identify the heading, and digits 5-6 (12) specify the subheading. This code is standardized globally by the World Customs Organization.