24041200
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
Other, containing nicotine
Classification
CN code 240412 covers single-use electronic cigarettes and cartridges with nicotine.
TPD requirements
Subject to TPD Article 20: tank capacity 2 ml, nicotine concentration max 20 mg/ml. Health warnings, notification, leaflet, and child-proofing required.
Trade
The disposable e-cigarette market is subject to intense regulation. Import requires product notification.
Disposable e-cigarettes CN 2404 12 – EU import
Disposable e-cigarettes with nicotine under CN 2404 12 are regulated by the TPD. Tank capacity limited to 2 ml, nicotine max 20 mg/ml. Health warnings required. Conventional duties apply.
Frequently asked questions
What capacity limits apply?
TPD Article 20: disposable tank 2 ml, refill cartridges 2 ml, refill bottles 10 ml, nicotine max 20 mg/ml.
Do disposable e-cigarettes require notification?
Yes. Each nicotine e-cigarette must be notified 6 months before market placement.
Are flavours in e-cigarettes banned?
TPD does not ban e-cigarette flavours at EU level, but some Member States have national flavour bans.
What TPD limits apply to e-cigarettes CN 2404 12?
E-cigarettes CN 2404 12: maximum 2 ml tank, 20 mg/ml nicotine, health warnings mandatory under TPD regulations.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Other, containing nicotine" 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 "Other, containing nicotine" with all costs included.
Related glossary terms