Key facts
- HS subheading
- 2404.12
- Duty (MFN)
- 6.5%
- National lines
- 2
- Import VAT/GST in the European Union
- VAT 21%
- De minimis in the European Union
- Flat €3 duty up to €150; tax always charged
- Tariff
- European Union
- Chapter
- 24: 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
Summary
The European Union tariff splits HS 2404.12 (products intended for inhalation without combustion: Other, containing nicotine) into 2 national lines: 2404 12 00 10 (cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes) and 2404 12 00 90 (other). The general (MFN) duty is 6.5% on all 2 lines.
European Union lines under 2404.12
The European Union tariff splits HS 2404.12 (products intended for inhalation without combustion: Other, containing nicotine) into 2 national lines: 2404 12 00 10 (cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes) and 2404 12 00 90 (other).
The general (MFN) duty is 6.5% on all 2 lines.
- 2404 12 00 10Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettesDuty: 6.5%
- 2404 12 00 90OtherDuty: 6.5%
Import VAT and de minimis in the European Union
The European Union charges VAT on imports at a standard rate of 21%.
From 1 July 2026 until 1 July 2028, consignments sold to buyers in the European Union worth up to €150 pay a flat customs duty of €3 per tariff classification in the consignment instead of the tariff rate. Import tax is charged whatever the value.
In other countries
National tariff lines under 2404.12 are live on border.bot for the United States (5 lines, also used by 1 other country).
- United States5 lines, used by 1 other country
Frequently asked questions
How many national tariff lines does the European Union tariff have under HS 2404.12?
The European Union tariff splits HS 2404.12 (products intended for inhalation without combustion: Other, containing nicotine) into 2 national lines: 2404 12 00 10 (cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes) and 2404 12 00 90 (other).
What is the duty on HS 2404.12 in the European Union?
The general (MFN) duty is 6.5% on all 2 lines.
Sources and updates
The tariff lines for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The duty rates for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The trade programmes for the European Union come from border.bot release 1, read from the publisher’s files, and have been live since 11 October 2026.
The import taxes for the European Union come from border.bot release 1, imported from a file, and have been live since 9 October 2026.
The de minimis thresholds for the European Union come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.
This page was last updated on 11 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.