Product classification
HS code for Nicotine lozenges: 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 lozenges under HS 2404.99
Nicotine lozenges are classified under HS code 2404.99. This classification was established following the 2022 updates to the Harmonized System, which introduced Heading 2404 to cover products containing tobacco, reconstituted tobacco, or nicotine, intended for inhalation without combustion, or other nicotine-containing products intended for the intake of nicotine into the human body. Nicotine lozenges are non-combustible products used primarily in nicotine replacement therapy (NRT). They do not contain tobacco leaf but do contain nicotine, often derived from tobacco or synthesized. Because they are intended for oral intake but are not classified as gum (which often falls under 2404.91 in specific regional tariffs) and are not intended for inhalation, they fall into the residual "other" category of 2404.99. This classification reflects the WCO's effort to group all nicotine-delivery products that are not traditional cigarettes or cigars into a single, modern heading that accounts for their specific use and chemical nature.
- Covers
- Nicotine-containing lozenges for smoking cessation
- Sublingual nicotine lozenges
- Sugar-free nicotine lozenges
- Nicotine-infused mini-lozenges
- Non-tobacco nicotine oral delivery discs
- 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 lozenges are frequently misclassified under HS code 3004.90, which covers medicaments. While they have a therapeutic use, the WCO has clarified that unless they meet strict pharmaceutical criteria and are classified as such in the Harmonized System's legal notes, they belong in Chapter 24. They are also often confused with HS code 2106.90 (food preparations), but the presence of nicotine as a primary active ingredient for intake usually directs the product toward Chapter 24. Another error is using 2404.11 or 2404.19, which are strictly for products intended for inhalation (like e-liquids or heated tobacco), whereas lozenges are for oral absorption.
Top exporters and importers of HS 240499 (the code used for nicotine lozenges), 2025
In 2025, the largest exporter of HS 240499 (the code used for nicotine lozenges) 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 lozenges.
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 lozenges
Brazil classifies nicotine lozenges 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 lozenges
What is the HS code for Nicotine lozenges?
The HS code for Nicotine lozenges 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 lozenges is 2404.99, covering other nicotine-containing products for human intake.
How do I classify Nicotine lozenges for customs?
Nicotine lozenges 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.
Are nicotine lozenges considered tobacco products?
For HS classification purposes, they are in Chapter 24 (Tobacco and manufactured tobacco substitutes), but they are classified as "nicotine-containing products" rather than traditional tobacco products.
Which countries are the top exporters of nicotine lozenges (HS 240499)?
In 2025, the top exporters of HS 240499 (the code used for nicotine lozenges) 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 lozenges (HS 240499)?
In 2025, the top importers of HS 240499 (the code used for nicotine lozenges) 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 lozenges the same in all countries?
The base HS code 240499 for Nicotine lozenges 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 lozenges in Brazil?
In Brazil, nicotine lozenges (HS 240499) is classified under NCM 2404.99.00.