Product classification
HS code for Oral nicotine products: 2404.91
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application.
Classification of oral nicotine products under HS 2404.91
Oral nicotine products are classified under HS code 2404.91. This code was introduced in the 2022 Harmonized System update to address the emergence of tobacco-free nicotine products. The classification applies to products intended for the intake of nicotine into the human body through oral application, such as absorption through the gums or cheeks. Crucially, these products must not contain tobacco; if they contain tobacco, they would be classified under 2403.99. The nicotine in these products is often synthetic or extracted from tobacco leaves and then purified. This heading covers products that are not intended for smoking or for use in electronic cigarettes, focusing specifically on the oral delivery mechanism. This classification ensures that modern nicotine delivery systems are distinguished from traditional tobacco products and medicinal smoking cessation aids.
- Covers
- Nicotine pouches (tobacco-free)
- Nicotine-infused lozenges (non-pharmaceutical)
- Nicotine-containing chewing gums (non-medicinal)
- Oral nicotine films or strips
- Nicotine tablets for sublingual use (non-medicinal)
- Flavored nicotine pouches
- Also under 2404.91
- Zyn Nicotine Pouches
- On! Nicotine Pouches
- Velo Nicotine Pouches
- Nicorette Gum
- Commit Lozenge
Codes often confused with 2404.91
Common mistake. These products are frequently misclassified under 2403.99, which is for other manufactured tobacco and tobacco substitutes. However, 2404.91 is the specific code for oral nicotine without tobacco. Another common error is classification under 3004.90 as medicaments. To be classified in Chapter 30, the product must be recognized as a pharmaceutical, typically requiring specific medical labeling and therapeutic claims. Most recreational nicotine pouches do not meet the criteria for Chapter 30 and must stay in 2404.91.
Top exporters and importers of HS 240491 (the code used for oral nicotine products), 2025
In 2025, the largest exporter of HS 240491 (the code used for oral nicotine products) in UN Comtrade data was Sweden, with 39% of world exports; the largest importer in UN Comtrade data was the United States, with 13% 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 240491, not only oral nicotine products.
Top exporters 2025 · share of world exports
- 1 Sweden $633M 39% of world exports
- 2 Denmark $215M 13% of world exports
- 3 Hungary $187M 11% of world exports
World total: $1.6B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 United States $268M 13% of world imports
- 2 Canada $200M 9.9% of world imports
- 3 United Kingdom $169M 8.4% of world imports
World total: $2.0B 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 oral nicotine products
Brazil classifies oral nicotine products under NCM 2404.91.00: HS 2404.91 with 00 added.
Source: Siscomex NCM table, updated Oct 2026. The Portuguese text on each NCM page is the official one.
Questions about oral nicotine products
What is the HS code for Oral nicotine products?
The HS code for Oral nicotine products is 240491 (Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application).
How do I classify Oral nicotine products for customs?
Oral nicotine products is classified under HS code 240491 — Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application. This is a 6-digit subheading level code.
What is the HS code for nicotine pouches?
Tobacco-free nicotine pouches for oral use are classified under HS code 2404.91.
Is nicotine gum classified under 2404.91?
If the nicotine gum is sold as a consumer product and not as a registered medicinal smoking cessation aid, it is classified under 2404.91. Medicinal versions fall under 3004.90.
Which countries are the top exporters of oral nicotine products (HS 240491)?
In 2025, the top exporters of HS 240491 (the code used for oral nicotine products) in UN Comtrade data were Sweden ($633M, 39% of world exports), Denmark ($215M) and Hungary ($187M). World exports came to about $1.6B, 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 oral nicotine products (HS 240491)?
In 2025, the top importers of HS 240491 (the code used for oral nicotine products) in UN Comtrade data were the United States ($268M, 13% of world imports), Canada ($200M) and the United Kingdom ($169M). World imports came to about $2.0B, 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 Oral nicotine products the same in all countries?
The base HS code 240491 for Oral nicotine products 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 oral nicotine products in Brazil?
In Brazil, oral nicotine products (HS 240491) is classified under NCM 2404.91.00.