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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 BODYProducts 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

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.