Product classification
HS code for Nicotine tablets: 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 tablets under HS 2404.99
Nicotine tablets are classified under HS code 2404.99. This code is part of the relatively new Heading 2404, which was created to harmonize the classification of non-traditional nicotine and tobacco products. Nicotine tablets, including sublingual versions that dissolve under the tongue, are designed to deliver a controlled dose of nicotine to assist individuals in quitting smoking. The classification is based on the product's function as a nicotine delivery system for human intake. Under the General Rules of Interpretation, specifically GRI 1, the product is placed in Chapter 24 because it contains nicotine and is intended for consumption. Subheading 2404.99 is used because these tablets are not intended for inhalation (which would place them in 2404.11-19) and they do not fall under the specific subheadings for oral application like nicotine chewing gum in many jurisdictions. The classification remains the same regardless of whether the nicotine is naturally derived from tobacco plants or is synthetic, as the heading covers nicotine regardless of its source.
- Covers
- Nicotine sublingual tablets
- Oral nicotine tablets (non-chewable)
- Nicotine replacement therapy (NRT) tablets
- Dissolvable nicotine strips or tablets
- Nicotine-containing oral pellets
- 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. A common misclassification for nicotine tablets is HS code 3004.90 (medicaments). While these products are often sold in pharmacies, the HS nomenclature prefers Heading 2404 for nicotine-containing products intended for body intake unless they are specifically excluded by Chapter 24 notes. Another misclassification is 2106.90, which covers food preparations not elsewhere specified; however, the specific nicotine heading 2404 takes precedence. Importers also occasionally use 2404.91, which is often reserved for products for "oral application" like gum; however, in many tariff schedules, tablets that are swallowed or dissolved sublingually are directed to the 2404.99 "other" category.
Top exporters and importers of HS 240499 (the code used for nicotine tablets), 2025
In 2025, the largest exporter of HS 240499 (the code used for nicotine tablets) 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 tablets.
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 tablets
Brazil classifies nicotine tablets 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 tablets
What is the HS code for Nicotine tablets?
The HS code for Nicotine tablets 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 tablets is 2404.99.
How do I classify Nicotine tablets for customs?
Nicotine tablets 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.
Why are nicotine tablets not in Chapter 30?
Unless the tablets are specifically formulated and recognized as a medicament with a therapeutic purpose beyond simple nicotine delivery, the WCO guidelines generally place nicotine-containing intake products in Heading 2404.
Which countries are the top exporters of nicotine tablets (HS 240499)?
In 2025, the top exporters of HS 240499 (the code used for nicotine tablets) 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 tablets (HS 240499)?
In 2025, the top importers of HS 240499 (the code used for nicotine tablets) 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 tablets the same in all countries?
The base HS code 240499 for Nicotine tablets 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 tablets in Brazil?
In Brazil, nicotine tablets (HS 240499) is classified under NCM 2404.99.00.