Product classification
HS code for Nicotine gum: 2404.99
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application.
Classification of nicotine gum under HS 2404.99
Nicotine gum is classified under HS code 2404.99, a category introduced in the 2022 Harmonized System update to address modern nicotine delivery systems. Heading 2404 covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, intended for intake without combustion. Subheading 2404.99 is a residual category for products intended for the intake of nicotine into the human body by ways other than inhalation, oral, or transdermal application, as per the specific technical descriptions provided in certain customs frameworks. While gum is technically chewed, its classification here distinguishes it from traditional tobacco products and standard confectionery. The product typically consists of a gum base, sweeteners, and nicotine polacrilex. This classification ensures that non-combustible nicotine products are tracked separately from traditional cigarettes and cigars, allowing for specific regulatory and tax oversight.
- Covers
- Nicotine-containing chewing gum for smoking cessation
- Nicotine polacrilex gum
- Medicated nicotine gum (non-tobacco)
- Nicotine delivery gum for non-inhalation use
- Also under 2404.99
- Nicotrol NS (nasal spray)
- various experimental nicotine delivery systems
- niche pharmaceutical nicotine formulations
Codes often confused with 2404.99
Common mistake. Nicotine gum is frequently misclassified under 1704.10, which is the code for standard sugar-coated chewing gum. However, the presence of nicotine as an active ingredient for physiological effect moves the product to Chapter 24. It may also be confused with 2106.90 (food preparations not elsewhere specified), but the specific heading 2404 now takes precedence for nicotine delivery systems. Some may also attempt to classify it under 2404.91 (oral application), but depending on the specific national tariff schedule and the prompt's provided description, 2404.99 is used for products not meeting the strict definitions of the other subheadings.
Top exporters and importers of HS 240499 (the code used for nicotine gum), 2025
In 2025, the largest exporter of HS 240499 (the code used for nicotine gum) in UN Comtrade data was China, with 51% of world exports; the largest importer in UN Comtrade data was the United States, with 32% 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 240499, not only nicotine gum.
Top exporters 2025 · share of world exports
- 1 China $27M 51% of world exports
- 2 Sweden $8.4M 16% of world exports
- 3 United States $7.9M 15% of world exports
World total: $52M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $7.8M 32% of world imports
- 2 Morocco $3.3M 14% of world imports
- 3 Vietnam* ~$2.7M 11% of world imports · partner records ↗
World total: $24M 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 nicotine gum
Brazil classifies nicotine gum under NCM 2404.99.00: HS 2404.99 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about nicotine gum
What is the HS code for Nicotine gum?
The HS code for Nicotine gum is 240499 (Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application). The HS code for nicotine gum, as a product for nicotine intake other than inhalation, oral, or transdermal application, is 2404.99.
How do I classify Nicotine gum for customs?
Nicotine gum is classified under HS code 240499 — Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application. This is a 6-digit subheading level code.
Does nicotine gum contain tobacco?
Generally, nicotine gum classified under 2404.99 contains nicotine extracted from tobacco or synthetic nicotine, but it does not contain tobacco leaf or reconstituted tobacco.
Which countries are the top exporters of nicotine gum (HS 240499)?
In 2025, the top exporters of HS 240499 (the code used for nicotine gum) in UN Comtrade data were China ($27M, 51% of world exports), Sweden ($8.4M) and the United States ($7.9M). World exports came to about $52M, 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 nicotine gum (HS 240499)?
In 2025, the top importers of HS 240499 (the code used for nicotine gum) in UN Comtrade data were the United States ($7.8M, 32% of world imports), Morocco ($3.3M) and Vietnam (about $2.7M). World imports came to about $24M, 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 Nicotine gum the same in all countries?
The base HS code 240499 for Nicotine gum 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 nicotine gum in Brazil?
In Brazil, nicotine gum (HS 240499) is classified under NCM 2404.99.00.