Product classification
HS code for Nicotine vapes: 2404.12
Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion.
Classification of nicotine vapes under HS 2404.12
Nicotine vapes are classified under HS code 2404.12. This classification was established following the 2022 updates to the Harmonized System nomenclature to provide a specific category for novel nicotine delivery products. Specifically, heading 2404 covers products containing nicotine, or tobacco/reconstituted tobacco, intended for inhalation without combustion. Subheading 2404.12 is designated for those products that contain nicotine but do not contain tobacco or reconstituted tobacco. This distinction is critical for customs authorities to track the trade of electronic nicotine delivery systems (ENDS) separately from traditional heat-not-burn tobacco products. The classification is determined by the presence of nicotine and the delivery mechanism, which involves heating a liquid or gel to create an aerosol rather than burning organic material. Under the General Rules of Interpretation (GRI), specifically GRI 1, the heading text provides the primary basis for this classification, ensuring that these modern alternatives to smoking are captured accurately in global trade statistics.
- Covers
- Disposable electronic cigarettes containing nicotine
- Pre-filled nicotine pods and cartridges
- E-liquid solutions containing nicotine for use in vaporizers
- Closed-system nicotine delivery devices
- Also under 2404.12
- Juul Pods
- Vuse Alto Pods
- Elf Bar 600
- Nasty Juice e-liquids
- Dinner Lady Lemon Tart
- Geek Bar
Codes often confused with 2404.12
Common mistake. Common misclassifications occur with HS code 8543.40, which covers the electronic cigarette devices themselves. If a shipment contains only the hardware (the battery and heating element) without any nicotine-containing liquid, 8543.40 is the correct code. Another frequent error is using 2404.11, which is reserved for products containing actual tobacco or reconstituted tobacco intended for inhalation without combustion, such as heat-not-burn sticks. Using 2404.19 is also a mistake, as that code is for other products not containing nicotine or tobacco, such as herbal vapes. Accurate classification depends on verifying the presence of nicotine and the absence of tobacco leaf.
Top exporters and importers of HS 240412 (the code used for nicotine vapes), 2025
In 2025, the largest exporter of HS 240412 (the code used for nicotine vapes) in UN Comtrade data was China, with 85% of world exports; the largest importer in UN Comtrade data was the United Kingdom, with 21% 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 240412, not only nicotine vapes.
Top exporters 2025 · share of world exports
- 1 China $7.3B 85% of world exports
- 2 Indonesia $309M 3.6% of world exports
- 3 Croatia $270M 3.1% of world exports
World total: $8.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United Kingdom $1.1B 21% of world imports
- 2 Germany $515M 9.9% of world imports
- 3 United Arab Emirates* ~$361M 7.0% of world imports · partner records ↗
World total: $5.2B 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 vapes
Brazil classifies nicotine vapes under NCM 2404.12.00: HS 2404.12 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about nicotine vapes
What is the HS code for Nicotine vapes?
The HS code for Nicotine vapes is 240412 (Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion). The HS code for nicotine vapes, specifically the consumable liquid or pre-filled components containing nicotine, is 2404.12.
How do I classify Nicotine vapes for customs?
Nicotine vapes is classified under HS code 240412 — Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion. This is a 6-digit subheading level code.
What is the difference between 2404.11 and 2404.12?
HS code 2404.11 is used for products containing tobacco intended for inhalation without combustion, while 2404.12 is used for products containing nicotine but no tobacco.
Which countries are the top exporters of nicotine vapes (HS 240412)?
In 2025, the top exporters of HS 240412 (the code used for nicotine vapes) in UN Comtrade data were China ($7.3B, 85% of world exports), Indonesia ($309M) and Croatia ($270M). World exports came to about $8.6B, 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.
Which countries are the top importers of nicotine vapes (HS 240412)?
In 2025, the top importers of HS 240412 (the code used for nicotine vapes) in UN Comtrade data were the United Kingdom ($1.1B, 21% of world imports), Germany ($515M) and the United Arab Emirates (about $361M). World imports came to about $5.2B, 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 vapes the same in all countries?
The base HS code 240412 for Nicotine vapes 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 vapes in Brazil?
In Brazil, nicotine vapes (HS 240412) is classified under NCM 2404.12.00.