# European Union tariff lines 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). The general (MFN) duty is 6.5% on all 2 lines.

Source: https://border.bot/countries/european-union/hs-codes/240412
Last updated: 11 October 2026

[Countries](https://border.bot/countries) / [European Union](https://border.bot/countries/european-union) / [Chapter 24](https://border.bot/countries/european-union/hs-codes/24) / [2404.12](https://border.bot/countries/european-union/hs-codes/240412)

## Key facts

- HS subheading: [2404.12](https://border.bot/hs-codes/240412)
- 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](https://border.bot/countries/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

## 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 10](https://border.bot/countries/european-union/hs-codes/2404120010) Products intended for inhalation without combustion, Other, containing nicotine, Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes. Duty (MFN): 6.5%
- [2404 12 00 90](https://border.bot/countries/european-union/hs-codes/2404120090) Products intended for inhalation without combustion, Other, containing nicotine, Other. Duty (MFN): 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 States](https://border.bot/countries/united-states/hs-codes/240412): 5 lines, used by 1 other country
- [The Harmonized System text for 2404.12](https://border.bot/hs-codes/240412)

- Previous subheading: [2404.11](https://border.bot/countries/european-union/hs-codes/240411) Products intended for inhalation without combustion
- Next subheading: [2404.19](https://border.bot/countries/european-union/hs-codes/240419) Other

## 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.

Official source files:

- https://circabc.europa.eu/sd/a/9e277705-ac42-441d-8580-90cd730d9bc6/Geographical%20areas%20composition.xlsx
- https://circabc.europa.eu/sd/a/bfb94607-8b4c-40c3-ad33-1efef11bb80a/Duties%20Import%2001-99.xlsx
- https://circabc.europa.eu/sd/a/4b3c682c-947c-4f34-932d-0b8d192537bd/Measure%20exclusions.xlsx
- https://circabc.europa.eu/sd/a/13694f84-6980-4966-8c91-22459447b52b/Nomenclature%20EN.xlsx

Machine-readable: https://border.bot/countries/european-union/hs-codes/240412.json