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CN code: 2404 12 00

Other, containing nicotine · cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes

CN hierarchy: 2424042404 12

Looked up in CN 2026: you searched for a CN code, so the description above is the nomenclature’s own – not a reading of your goods.

EUDR
Out of scope of EUDR
Duty
6,5 % MFN
VAT
25 %
Next
Customs declaration
Klassio is decision support, not a legally binding classification. For a binding ruling, apply for a Binding Tariff Information (BTI).

Suggested classification

Chapter 24 — 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

EU Cellar CN2026 · Updated 2026-05-13 14:50

2404 12 00 -- Other, containing nicotine

Why this?
  • CHAPTER_NOTE_24_1 Chapter note

    1This chapter does not cover medicinal cigarettes (Chapter 30).

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_24_2 Chapter note

    2Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.

    EUR-Lex 02025R1926-20260101
  • CHAPTER_NOTE_24_3 Chapter note

    3For the purposes of heading 2404, the expression inhalation without combustion means inhalation through heated delivery or other means, without combustion.

    EUR-Lex 02025R1926-20260101

EUDR status

CN not in Annex I

Out of scope of EUDR
This CN code is not in any of the seven EUDR commodity scopes (Annex I of Regulation (EU) 2023/1115). No Due Diligence Statement is required.

Duties and restrictions

Tullverket 2026-05-01

Third-country duty
6,5 %

Erga omnes — applies to all third countries.

Distance sales ≤ €150: €3 per item instead of the ad-valorem duty, 2026-07-01 – 2028-07-01 (Reg (EU) 2026/382).

Tullverket 2026-05-13
Tariff preferences
Tullverket
  • EU–Canada agreement: re-imported goods 1006 0.0 %
    Tariff preference
    FN CD727
  • area 1007 1007 0.0 %
    Tariff preference
    FN CD500
  • area 1007 1007 0.0 %
    Tariff preference
    FN CD500
Anti-dumping
TARIC
No anti-dumping in force
Other restrictions
TARIC
  • All third countries 1008 —
    Export control - Waste
    FN CD576
  • area 1014 1014 —
    Export control - Waste
    FN CD574FN CD572FN CD576FN CD577
VAT
Skatteverket
25 % tobacco
You will not pay this at the border if your business is VAT-registered in Sweden. You self-assess and deduct import VAT in your VAT return to Skatteverket — typically boxes 50, 60 and 48. The rule applies from 2015-01-01.

Taxable amount = customs value + duty + other taxes and charges levied at import. Private individuals and non-VAT-registered businesses pay import VAT to Tullverket at clearance. VAT on imports (Skatteverket) ›

25 % import VAT collected at the border (if the business is not VAT-registered).

Source: Tullverket Tulltaxan, 60 measures in force.

What do I do now?

No EUDR obligations

No EUDR obligations — here is how to declare

You may still want a Binding Tariff Information (BTI) for the customs declaration.

  1. Customs declaration

    Declare yourself in Tullverket’s e-service or through a broker/forwarder. Enter CN code 2404 12 00 and the duty rate above.

    Importing goods (Tullverket) ›
ALWAYS AVAILABLE
Need a legally binding ruling?
Apply for a BTI (Binding Tariff Information) at your national customs authority (Tullverket in Sweden). Processing ~120 days, valid 3 years.
Apply at Tullverket ›

Sources