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24049200
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

For transdermal application

Standard EU duty
0%
VAT
23%
Additional duties / sanctions
3 rules
ERGA OMNESBYRU
Docs required
19 docs
C669C670C672Y9237P237P24+13
Standard rates
Applies toTypeRateConditionsRegulation
ERGA OMNESThird country duty0%-R1832/21
ERGA OMNESLow-value consignment customs duty3 EUR-R0382/26
Additional duties / sanctions
Applies toTypeRateConditionsRegulation
ERGA OMNES (excl. RU, BY)Additional duties2 condition(s)R1227/25
BYAdditional duties50%-R1227/25
RUAdditional duties50%-R1227/25
Preferences
AD 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DOEd-D /L-SEH 0%DZ 0%EBA 0%EC 0%EG 0%ESA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%NZ 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SY 0%TN 0%TR 0%VN 0%WS 0%XC 0%XL 0%ZA 0%
Notes
TM01066
An ‘item’ is determined by the product's tariff classification, not by the number of physical pieces. Commission examples: 5 identical T-shirts = €3 (1 item); a T-shirt and a watch = €6 (2 items). The measure covers distance sales in consignments valued up to €150. The Commission states an exception for goods covered by preferential agreements or customs union measures when VAT was not collected through IOSS and the goods are declared in H1. European Commission guidance (08 Jun 2026, updated 20 Jul 2026)
Tariff data footnote textFrom 1 July 2026 until 1 July 2028, a customs duty of EUR 3 per item in a consignment the intrinsic value of which does not exceed a total of EUR 150 shall apply instead of the relief eliminated pursuant to Article 1 of this Regulation, where:(a) the importation of the goods is exempt from VAT in accordance with Article 143(1), point (ca), of Directive 2006/112/EC; or(b) the goods are in a postal consignment as defined in Article 1, point (24), of Delegated Regulation (EU) 2015/2446.
TM01026
In 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.
TM01026
In 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.
TM904
Preferences 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 “2000”.
CD906
The 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
TM01026
In 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.
5

Binding Tariff Information

BTI classification examples

DEgold684/25-1

Nicotine transdermal patch for smoking cessation

nikotyna (substancja aktywna)GRI 1GRI 5bGRI 6
CYgold104/2024

Incomplete liquid for e-cigarette refill

linenGRI 1GRI 2aGRI 6
DEgold123/24-1

Disposable e-cigarette with nicotine liquid

nikotyna w liquidzieGRI 1GRI 6
CYsilver127/2024

Incomplete liquid for e-cigarette refill

substancje zapachowe (aromaty)GRI 1GRI 2aGRI 6
DKgold972406-7

Oral nicotine pouch with flavor

mieszanina 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.

Classification

CN code 240492 covers inhalation products without combustion containing neither tobacco nor nicotine.

Regulatory requirements

Not subject to TPD. Subject to GPSR (EU) 2023/988. Electronic devices must meet LVD and EMC directives. National regulations may apply.

Trade

Less regulated than nicotine products. Import requires GPSR and electrical safety compliance.

Nicotine-free e-liquids CN 2404 92 - EU import

Nicotine-free e-liquids under CN 2404 92 carry conventional duties. Not subject to full TPD regulation but must comply with general product safety standards. Ingredient labelling is required.

Frequently asked questions

Are nicotine-free e-cigarettes subject to TPD?
No. TPD covers only nicotine-containing e-cigarettes. Nicotine-free products are subject to GPSR and national regulations.
What safety requirements apply to nicotine-free e-liquids?
GPSR chemical safety requirements. CLP classification may apply. Some countries require safety testing and composition labelling.
Are flavours in nicotine-free e-liquids regulated?
No EU-level specific flavour regulation. Countries with national e-cigarette flavour bans may cover nicotine-free products.
Are nicotine-free e-liquids CN 2404 92 subject to TPD?
Nicotine-free e-liquids CN 2404 92 are not fully regulated by TPD but must comply with EU general product safety standards and ingredient labelling requirements.

Useful tools & resources

Customs calculators
Duty & VAT CalculatorCalculate customs duty and VAT for "For transdermal application" 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 "For transdermal application" with all costs included.