Section IV · Foodstuffs, Beverages & Tobacco · Chapter 24
Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
About chapter 24
Chapter 24 covers tobacco, manufactured tobacco substitutes and nicotine-delivery products including vaping products and other items intended for nicotine intake without combustion. Nearly every jurisdiction treats this chapter as highly regulated, with import licensing, health warnings and excise duty layered on top of the base HS classification.
Classification tip: Nicotine-containing e-liquids and vaping devices are relatively new to the tariff schedule and rules vary widely by country: confirm the current national subheading rather than assuming it mirrors traditional tobacco treatment.
16 six-digit codes
Tobacco, unmanufactured; tobacco refuse
3 codes2401.10Tobacco, (not stemmed or stripped)2401.20Tobacco; partly or wholly stemmed or stripped2401.30Tobacco refuse
Cigars, cheroots, cigarillos and cigarettes; of tobacco or of tobacco substitutes
3 codes2402.10Cigars, cheroots and cigarillos; containing tobacco including the weight of every band, wrapper or attachment thereto2402.20Cigarettes; containing tobacco2402.90Cigars, cigarillos and cheroots; containing tobacco substitutes including the weight of every band, wrapper or attachment thereto
Manufactured tobacco and manufactured tobacco substitutes n.e.c; homogenised or reconstituted tobacco; tobacco extracts and essences
4 codes2403.11Tobacco; smoking, water pipe tobacco as specified in Subheading Note 1 to this Chapter, whether or not containing tobacco substitutes in any proportion2403.19Tobacco; smoking, other than water pipe tobacco, whether or not containing tobacco substitutes in any proportion2403.91Tobacco; homogenised or reconstituted2403.99Tobacco; other than homogenised or reconstituted or smoking
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 human body
6 codes2404.11Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion2404.12Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion2404.19Products containing tobacco or nicotine substitutes, intended for inhalation without combustion2404.91Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application2404.92Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application2404.99Products 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
More chapters in section IV: Foodstuffs, Beverages & Tobacco
- 16Meat, fish, crustaceans, molluscs or other…
- 17Sugars and sugar confectionery
- 18Cocoa and cocoa preparations
- 19Preparations of cereals, flour, starch or…
- 20Preparations of vegetables, fruit, nuts or…
- 21Miscellaneous edible preparations
- 22Beverages, spirits and vinegar
- 23Food industries, residues and wastes thereof
Codes and descriptions follow the WCO six-digit Harmonized System nomenclature. National tariff schedules extend these to 8–13 digits and set the actual duty rate, so confirm the full code for your destination country with your customs broker before filing. To copy a code, hover a row and use the copy button; every code has 2401-style dot notation ready for your commercial invoice.
Chapter 24 FAQ
What does HS code chapter 24 cover?
Chapter 24 of the Harmonized System covers: tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body. It belongs to section IV (Foodstuffs, Beverages & Tobacco) and contains 4 four-digit headings, 2401–2404.
How many HS codes are in chapter 24?
Chapter 24 contains 4 four-digit headings and 16 six-digit subheadings. Countries subdivide these further (8–13 digits) in their national tariff schedules, so the full national count is larger.
Is HS code 2401 the same in every country?
Yes. The six-digit level of every code in this chapter is harmonised by the World Customs Organization and identical in all member countries. Digits beyond the sixth (for example the US 10-digit HTS or the EU 8-digit CN) are national and set the actual duty rate.
How do I choose the right code within chapter 24?
Work from the four-digit heading down: pick the heading that best matches your product, then the six-digit subheading that matches its material, form or processing. If two codes seem to fit, customs rules (the General Rules of Interpretation) decide, and when in doubt, confirm with your customs broker before filing.