HS Code for Non-nicotine vapes

Non-nicotine vapes are classified under HS code 2404.19, a relatively recent addition to the Harmonized System designed to accommodate the evolving market of vaping products. This code falls under Chapter 24, which traditionally covered tobacco but was expanded to include products containing tobacco or nicotine substitutes intended for inhalation without combustion. Since these specific devices do not contain nicotine, they are excluded from 2404.11 (containing tobacco) and 2404.12 (containing nicotine) and are instead categorized under the other sub-heading 2404.19. This classification applies regardless of whether the product is a disposable unit or a cartridge containing a liquid or gel, provided the substance is intended for aerosolization and inhalation. The primary factor for this classification is the intended use and the absence of tobacco or nicotine, distinguishing it from traditional smoking products and medicinal inhalers. The inclusion of these products in Chapter 24 reflects a shift in international trade policy to group all inhalation products together based on their consumption method rather than just their chemical composition. This ensures that non-nicotine alternatives are regulated and tracked similarly to their nicotine-containing counterparts.

Products Included

• Zero-nicotine disposable e-cigarettes
• CBD vaping cartridges (nicotine-free)
• Herbal inhalation liquids
• Vitamin-infused vape pens
• Refillable pods containing nicotine-free e-liquid

Common Misclassification

These products are often misclassified under 8543.40, which covers the electronic cigarette device itself. However, when the device is imported with the liquid, or if the liquid is imported alone, 2404.19 is the correct code. They may also be confused with 3824.99 (chemical products), but the specific provision in Chapter 24 for inhalation products takes precedence over general chemical headings.

FAQ

What is the HS code for non-nicotine vapes?

Non-nicotine vapes and their associated liquids intended for inhalation without combustion are classified under HS code 2404.19.

Are nicotine-free vapes taxed differently than nicotine vapes?

While the HS code 2404.19 distinguishes them from nicotine vapes (2404.12), local excise taxes vary by country and may still apply to all vaping products regardless of nicotine content.