Product classification
HS code for Heat-not-burn tobacco: 2404.11
Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion.
Classification of heat-not-burn tobacco under HS 2404.11
Heat-not-burn (HNB) tobacco products are classified under HS code 2404.11. This code was introduced in the 2022 HS nomenclature update to specifically address "products containing tobacco or reconstituted tobacco, intended for inhalation without combustion." Prior to this, these products were often classified under 2403.99, leading to inconsistency in global trade. The classification under 2404.11 recognizes that these products are distinct from traditional cigarettes (which involve combustion) and from electronic cigarette liquids that do not contain tobacco. The product consists of processed tobacco, often in the form of sticks or plugs, intended to be heated by an electronic device to produce a nicotine-containing aerosol. This classification ensures that tobacco-containing consumables for vaporizing devices are grouped together based on their composition and method of consumption, facilitating better regulation and taxation monitoring by customs authorities worldwide.
- Covers
- Tobacco sticks for electronic heating devices
- Heated tobacco units (HTUs)
- Reconstituted tobacco plugs for HNB systems
- Tobacco capsules for heat-not-burn devices
- Terea or Heets style tobacco sticks
- Also under 2404.11
- HEETS (for IQOS)
- Glo Neo Sticks
- Ploom Tech+ capsules
- Pulze iD sticks
- various heated tobacco refills
Codes often confused with 2404.11
Common mistake. HNB tobacco is frequently misclassified under 2402.20 (cigarettes containing tobacco). However, cigarettes are defined by combustion, whereas HNB products are designed specifically to avoid combustion. Another common error is using 2404.12, which is for products containing nicotine but no tobacco (like e-liquids). The electronic heating device itself is not classified here; it is typically classified under 8543.40 as an electronic cigarette or similar personal electric vaporizing device.
Top exporters and importers of HS 240411 (the code used for heat-not-burn tobacco), 2025
In 2025, the largest exporter of HS 240411 (the code used for heat-not-burn tobacco) in UN Comtrade data was Italy, with 35% of world exports; the largest importer in UN Comtrade data was Japan, with 58% 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 240411, not only heat-not-burn tobacco.
Top exporters 2025 · share of world exports
- 1 Italy $1.6B 35% of world exports
- 2 Romania $1.5B 33% of world exports
- 3 Greece $473M 10% of world exports
World total: $4.7B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Japan $3.9B 58% of world imports
- 2 Czechia $358M 5.4% of world imports
- 3 Germany $322M 4.9% of world imports
World total: $6.6B 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.
Brazil NCM code for heat-not-burn tobacco
Brazil classifies heat-not-burn tobacco under NCM 2404.11.00: HS 2404.11 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about heat-not-burn tobacco
What is the HS code for Heat-not-burn tobacco?
The HS code for Heat-not-burn tobacco is 240411 (Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion). The HS code for heat-not-burn tobacco products containing tobacco or reconstituted tobacco is 2404.11.
How do I classify Heat-not-burn tobacco for customs?
Heat-not-burn tobacco is classified under HS code 240411 — Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion. This is a 6-digit subheading level code.
Is the heating device included in this HS code?
No, HS code 2404.11 only covers the tobacco consumable. The electronic heating device is classified separately under HS code 8543.40.
Which countries are the top exporters of heat-not-burn tobacco (HS 240411)?
In 2025, the top exporters of HS 240411 (the code used for heat-not-burn tobacco) in UN Comtrade data were Italy ($1.6B, 35% of world exports), Romania ($1.5B) and Greece ($473M). World exports came to about $4.7B, 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.
Which countries are the top importers of heat-not-burn tobacco (HS 240411)?
In 2025, the top importers of HS 240411 (the code used for heat-not-burn tobacco) in UN Comtrade data were Japan ($3.9B, 58% of world imports), Czechia ($358M) and Germany ($322M). World imports came to about $6.6B, 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.
Is the HS code for Heat-not-burn tobacco the same in all countries?
The base HS code 240411 for Heat-not-burn tobacco 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 heat-not-burn tobacco in Brazil?
In Brazil, heat-not-burn tobacco (HS 240411) is classified under NCM 2404.11.00.