24041100
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›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
Products intended for inhalation without combustion - Containing tobacco or reconstituted tobacco
Subcodes (1)
Classification
CN code 240411 covers products intended for inhalation without combustion containing tobacco, primarily heated tobacco sticks such as HEETS, neo, and TEREA.
Regulatory requirements
Subject to TPD as novel tobacco products. Health warnings, ingredient reporting, and track and trace are mandatory. Excise varies by Member State.
Trade
The heated tobacco market is growing rapidly dominated by Philip Morris, BAT, and JTI.
Hookah tobacco CN 2404 11 – EU import
Hookah (shisha) tobacco under CN 2404 11 carries conventional duties. Tobacco excise and TPD requirements apply. Health warnings are mandatory.
Frequently asked questions
What health warnings apply to heated tobacco sticks?
Text health warnings per TPD are required. Specific requirements may vary between Member States.
What excise applies to heated tobacco?
Excise varies between EU countries. Many have developed separate rates typically lower than cigarettes.
Are heating devices subject to TPD?
Devices themselves without tobacco are not subject to TPD. Only the tobacco sticks are regulated.
Is hookah tobacco CN 2404 11 subject to excise?
Yes, hookah tobacco CN 2404 11 is subject to tobacco excise. TPD traceability and health warnings are mandatory.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Products intended for inhalation without combustion - Containing tobacco or reconstituted tobacco" and see the full import cost.Excise Duty CalculatorCheck if your goods are subject to excise duty and calculate the tax amount.Import Profitability CalculatorCheck the import profitability of "Products intended for inhalation without combustion - Containing tobacco or reconstituted tobacco" with all costs included.
Related glossary terms