Product classification
HS code for E-liquids with nicotine: 2404.12
Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion.
Classification of E-liquids with nicotine under HS 2404.12
E-liquids containing nicotine intended for inhalation without combustion are classified under HS code 2404.12. This code was established in the 2022 update to the Harmonized System to provide a specific classification for products containing nicotine that are not traditional tobacco products. Chapter 24 traditionally covered tobacco and manufactured tobacco substitutes. The new heading 2404 was created to encompass "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion." Subheading 2404.12 specifically targets those products that contain nicotine but do not contain any tobacco leaf or reconstituted tobacco. This classification is determined by the chemical composition of the liquid (typically a mix of propylene glycol, vegetable glycerin, flavorings, and nicotine) and its intended use with a vaporizing device.
- Covers
- Nicotine-containing e-juice
- Nicotine salt e-liquids
- Pre-filled nicotine pods
- Nicotine shots for e-liquids
- Also under 2404.12
- Juul Pods
- Vuse Alto Pods
- Elf Bar 600
- Nasty Juice e-liquids
- Dinner Lady Lemon Tart
- Geek Bar
Codes often confused with 2404.12
Common mistake. Before the 2022 HS update, e-liquids were frequently classified under 3824.99 (chemical products not elsewhere specified). This is now incorrect for nicotine-containing liquids. Another common error is using 2404.11, which is reserved for products that actually contain tobacco (such as "heat-not-burn" tobacco sticks). Additionally, if the e-liquid is nicotine-free, it is generally classified under 3824.99 or 3302, depending on the flavoring content, as 2404.12 requires the presence of nicotine.
Top exporters and importers of HS 240412 (the code used for E-liquids with nicotine), 2025
In 2025, the largest exporter of HS 240412 (the code used for E-liquids with nicotine) in UN Comtrade data was China, with 85% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 21% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Figures cover everything classified under HS 240412, not only E-liquids with nicotine.
Top exporters 2025 · share of world exports
- 1 China $7.3B 85% of world exports
- 2 Indonesia $309M 3.6% of world exports
- 3 Croatia $270M 3.1% of world exports
World total: $8.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Kingdom $1.1B 21% of world imports
- 2 Germany $515M 9.9% of world imports
- 3 United Arab Emirates* ~$361M 7.0% of world imports · partner records ↗
World total: $5.2B 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 marked * did not, so their figures add up what other countries recorded trading with them, and their exports are valued at buyers' CIF prices. 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.
Brazil NCM code for E-liquids with nicotine
Brazil classifies E-liquids with nicotine under NCM 2404.12.00: HS 2404.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about E-liquids with nicotine
What is the HS code for E-liquids with nicotine?
The HS code for E-liquids with nicotine is 240412 (Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion). The HS code for e-liquids containing nicotine intended for inhalation is 2404.12.
How do I classify E-liquids with nicotine for customs?
E-liquids with nicotine is classified under HS code 240412 — Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion. This is a 6-digit subheading level code.
What is the code for nicotine-free e-liquids?
Nicotine-free e-liquids do not fall under 2404.12; they are typically classified under HS code 3824.99 as other chemical preparations.
Which countries are the top exporters of E-liquids with nicotine (HS 240412)?
In 2025, the top exporters of HS 240412 (the code used for E-liquids with nicotine) in UN Comtrade data were China ($7.3B, 85% of world exports), Indonesia ($309M) and Croatia ($270M). World exports came to about $8.6B, 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 E-liquids with nicotine (HS 240412)?
In 2025, the top importers of HS 240412 (the code used for E-liquids with nicotine) in UN Comtrade data were the United Kingdom ($1.1B, 21% of world imports), Germany ($515M) and the United Arab Emirates (about $361M). World imports came to about $5.2B, 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.
Is the HS code for E-liquids with nicotine the same in all countries?
The base HS code 240412 for E-liquids with nicotine is internationally standardized for the first 6 digits across 200+ countries. Individual countries may add additional digits for national tariff lines and specific classifications.
What is the NCM code for E-liquids with nicotine in Brazil?
In Brazil, E-liquids with nicotine (HS 240412) is classified under NCM 2404.12.00.