24049110
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 - For oral application
Nicotine containing products intended to assist tobacco use cessation
Standard EU duty
12.8%
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
10 docs
7P237P24Y946Y948N954U045+4
Standard rates
| Applies to | Type | Rate | Conditions | Regulation |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 12.8% | — | R1832/21 |
Additional duties / sanctions
Preferences
AD 0%AL 0%BA 0%CA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 8.9%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%GB 0%GE 0%GH 0%GSP 8.9%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LI 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Notes
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
CD797A reference to Annex 5-A of Council Decision (EU) 2017/37 on the signing on behalf of the European Union of the Comprehensive Economic and Trade Agreement (CETA) between Canada, of the one part, and the European Union and its Member States, of the other part (OJ L 11) should be made on the commercial invoice or any other commercial document.
CD796The benefit of this tariff quota is submitted to the presentation of an export permit issued by Canada under the Export and Import Permits Act.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
TM01026In case the goods are exported directly or indirectly from the Russian Federation or from Belarus, the additional customs duty based on Council Regulation (EU) 2025/1227 is applied.
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Documents / references
7P237P24
Conditions
- C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
- C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
- C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed
The quality of solid fuelsERGA OMNESP1654/18
The quality of solid fuels
ERGA OMNESP1654/18
Export control on luxury goodsKPR2062/17
Export control on luxury goods
KPR2062/17
Documents / references
Y946Y948
Conditions
- Y001Other conditions: Y946— Import/export allowed after control
- Y002Other conditions: Y948— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).
- TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
- CD995If the declared goods are described in the footnotes linked to the measure, export/import is not allowed.
Import controlUAR0692/14
Import control
UAR0692/14
Documents / references
N954U045U078U079Y997
Conditions
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Notes
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Documents / references
N954U045U078U079Y984
Conditions
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Notes
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Value Added Tax (VAT)
——
23%Excise duty
X123Novel heated tobacco products, in accordance with art. 2 paragraph 1 point 36 of the Excise Duty Act.
678.62 PLN / KGM + 266.43 PLN / KGMX148Nicotine pouches - products that do not contain tobacco, but contain nicotine or its compounds or derivatives, mixed or unmixed with vegetable fibres or other additives, contained in portioned pouches or in equivalent form, which can be used orally for the absorption of nicotine or its compounds or derivatives by humans, in accordance with Art. 2, sec. 1, point 36 a) of the Act of 6 December 2008 on Excise Duty (Journal of Laws of 2025, item 340).
200 PLN / KGMX149Other nicotine products - products containing nicotine or nicotine compounds or derivatives that can be used for human absorption of nicotine or nicotine compounds or derivatives, other than tobacco products, raw tobacco, liquid for electronic cigarettes, heated tobacco products and nicotine pouches, excluding products used exclusively for medical purposes, in accordance with Art. 2, sec. 1, point 36 b) of the Act of 6 December 2008 on Excise Duty (Journal of Laws of 2025, item 340).
200 PLN / KGMX150Other nicotine products used exclusively for medical purposes
wyroby nieobjęte akcyząParent code
240491Other - For oral applicationCodes in the same group
5
Binding Tariff Information
BTI classification examples
DKgold972406-7
Oral nicotine pouch with flavor
mieszanina nikotyny i aromatówGRI 1GRI 6
DKgold972406-8
Nicotine pouch for oral use
mieszanina nikotyny i aromatówGRI 1GRI 6
DKgold72406-12
Oral nicotine pouch with flavor
mieszanina nikotyny i aromatówGRI 1GRI 6
DKgold72406-11
Oral nicotine pouch with flavor
mieszanina nikotyny i aromatówGRI 1GRI 6
DKgold72406-10
Nicotine pouch for oral use
materiał saszetki (nieokreślony) z zawartością nikotyny i aromatówGRI 1GRI 6
BTI (Binding Tariff Information) is an official EU customs decision confirming the classification of goods. Valid for 3 years, binding across all EU member states.
Useful tools & resources
Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "Nicotine containing products intended to assist tobacco use cessation" 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 "Nicotine containing products intended to assist tobacco use cessation" with all costs included.
Related glossary terms