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Section IV — Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 24 — Tobacco and manufactured tobacco substitutes

Heading 2404 — Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the humanbody

National subdivision 2404.1 — Products intended for inhalation without combustion

Subheading 2404.12 — Other, containing nicotine

HS code

2404.12.00 Other, containing nicotine

Applicable taxes: CessEIC, Customs TaxCID, ExciseXID, PAL, SSCL, VAT
Last Verified Date - 1 October 2026
Common commodities
Nicotine-infused vapor liquidFlavored e-cigarette refill with saltsSynthetic nicotine solution for vapingE-liquid with nicotine flavorsAromatic vape juice cartridgeNicotine salt e-juiceLiquid refill for nicotine podsFlavored vaporizing liquid with nicotineNicotine-based electronic cigarette solutionInfused e-liquid with synthetic nicotine