Product classification
HS code for Nicotine patches: 2404.92
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application.
Classification of nicotine patches under HS 2404.92
Nicotine patches are classified under HS code 2404.92, which is specifically designated for products intended for the intake of nicotine into the human body via transdermal application. This classification was established in the 2022 HS nomenclature to provide a clear home for "Next Generation Products" (NGPs) that deliver nicotine without combustion. Transdermal application refers to the delivery of the active substance through the skin and into the bloodstream. These patches are typically composed of a backing layer, a nicotine reservoir or matrix, an adhesive layer, and a protective liner. The classification is driven by the delivery mechanism (transdermal) and the active substance (nicotine). By placing these under Chapter 24, customs authorities can better monitor the trade of nicotine-replacement therapies and distinguish them from both traditional tobacco and general pharmaceutical products.
- Covers
- Nicotine transdermal patches
- Nicotine skin patches for smoking cessation
- Slow-release nicotine dermal delivery systems
- Nicotine-infused adhesive patches
- Also under 2404.92
- Nicoderm CQ
- Habitrol Patch
- NicoDerm Patch
- Equate Nicotine Patch
- generic nicotine patches
Codes often confused with 2404.92
Common mistake. A common misclassification for nicotine patches is heading 3005, which covers pharmaceutical goods like wadding, gauze, and bandages. While patches are used for health purposes, the specific nicotine heading 2404.92 is more specific and thus takes precedence. Another error is classifying them under 2404.91, which is reserved for oral application products like pouches. It is also possible to see them misclassified under 3824.99 as chemical mixtures, but the 2022 update to the HS code system specifically created 2404.92 to eliminate this ambiguity and ensure uniform global classification for transdermal nicotine products.
Top exporters and importers of HS 240492 (the code used for nicotine patches), 2025
In 2025, the largest exporter of HS 240492 (the code used for nicotine patches) in UN Comtrade data was Germany, with 54% of world exports; the largest importer in UN Comtrade data was the United States, with 15% 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 240492, not only nicotine patches.
Top exporters 2025 · share of world exports
- 1 Germany $68M 54% of world exports
- 2 Ireland $29M 23% of world exports
- 3 Switzerland $12M 9.7% of world exports
World total: $127M Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $18M 15% of world imports
- 2 United Kingdom $14M 12% of world imports
- 3 Switzerland $13M 10% of world imports
World total: $120M 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 nicotine patches
Brazil classifies nicotine patches under NCM 2404.92.00: HS 2404.92 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about nicotine patches
What is the HS code for Nicotine patches?
The HS code for Nicotine patches is 240492 (Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application). The HS code for nicotine patches intended for transdermal application is 2404.92.
How do I classify Nicotine patches for customs?
Nicotine patches is classified under HS code 240492 — Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application. This is a 6-digit subheading level code.
Are nicotine patches considered medicine in the HS code?
While they have therapeutic uses, the Harmonized System classifies them under 2404.92 based on their nicotine content and delivery method, rather than as general medicaments in Chapter 30.
Which countries are the top exporters of nicotine patches (HS 240492)?
In 2025, the top exporters of HS 240492 (the code used for nicotine patches) in UN Comtrade data were Germany ($68M, 54% of world exports), Ireland ($29M) and Switzerland ($12M). World exports came to about $127M, 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 patches (HS 240492)?
In 2025, the top importers of HS 240492 (the code used for nicotine patches) in UN Comtrade data were the United States ($18M, 15% of world imports), the United Kingdom ($14M) and Switzerland ($13M). World imports came to about $120M, 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 patches the same in all countries?
The base HS code 240492 for Nicotine patches 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 patches in Brazil?
In Brazil, nicotine patches (HS 240492) is classified under NCM 2404.92.00.