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24Chapter

04Heading

12Subheading

00CN

10TARIC

Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes

PREPARED FOODSTUFFS > 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 > 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

Hierarchy

04Section IV — PREPARED FOODSTUFFS

2400000000TOBACCO 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

2404000000Products 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

2404110000Products intended for inhalation without combustion

2404120000Other, containing nicotine

2404120010Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes

2404120090Other

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+49

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Additional duties(3)

inherited from 2400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

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.

Belarus

50.000 %Regulation 1227/252025-07-20

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.

Russia

50.000 %Regulation 1227/252025-07-20

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.

Low-value consignment customs duty(2)

inherited from 2400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

TM01066From 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.

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(4)

inherited from 2404120000

ERGA OMNES

Regulation 0267/122022-01-01

Except:IR(Iran)

3 certificate(s) required

Y949Particular provisions

Goods other than those described in the footnotes linked to the measure (Reg 267/2012)

C067Other certificates

Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)

Y069Particular provisions

Goods not consigned from Iran

Import/export not allowed after control

CD989If the goods declared are described in footnote "DU" linked to the measure a prior import authorisation must be presented for the import, purchase or transport from Iran of the goods and technology listed in Annex I, whether or not originating in Iran (R267/2012).

DU082Goods 1C233 from the dual use list.

Iran

Regulation 0267/122025-09-30

1 certificate(s) required

Y949Particular provisions

Goods other than those described in the footnotes linked to the measure (Reg 267/2012)

Import/export not allowed after control

DU082Goods 1C233 from the dual use list.

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

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.

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

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.

Restriction on entry into free circulation(2)

ERGA OMNES

Regulation 0111/052022-01-01

3200Mixtures of scheduled substances listed in the Annex to Regulation (EC) No 111/2005 that can be used for the illicit manufacture of narcotic drugs or psychotropic substances

1 certificate(s) required

L135Import certificate/licence

Import authorisation (precursors) issued by the competent authorities of the Member State where the importer is established

Entry into free circulation not allowed

CD437"Import authorization" and "Specific import requirements" - see Articles 20-25 of Regulation (EC) No 111/05 (OJ L 22) implemented by Regulation (EC) No 2015/1011 (OJ L 162).

TM135The surveillance does not apply to mixtures and natural products which contain scheduled substances and which are compounded in such a way that the scheduled substances cannot be easily used or extracted by readily applicable or economically viable means, to medicinal products as defined in point 2 of Article 1 of Directive 2001/83/EC of the European Parliament and of the Council and to veterinary medicinal products as defined in point 2 of Article 1 of Directive 2001/82/EC of the European Parliament and of the Council.

ERGA OMNES

—Regulation 0111/052022-01-01

3249Other

Start date: 2022-01-01

Description & Classification

Common misclassifications

2404120090: Other nicotine-containing goods of heading 240412 that are not filled cartridges or refills for electronic cigarettes, or preparations for their use

Classification tips

Filled cartridges or refills for electronic cigarettes, or preparations for their use

Typical uses

intended for inhalation without combustion

Sample products

Filled cartridge for electronic cigarettes, containing nicotine

Regulatory notes

Additional noteAdditional Notes to Chapter 24

1. For the purposes of subheading 2401 10, 'tobacco, not stemmed/stripped' means whole tobacco plants and leaves thereof, in the natural state or dried or fermented. 2. For the purposes of subheading 2403 11, 'water pipe tobacco' means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Chapter noteChapter 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

Non-preferential origin

tariff_shift

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

CTH

tariff_shift

CTH

Residual rule

1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

The third country duty (erga omnes) for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes is 6.500 %. This rate applies to imports from countries without a preferential trade agreement with the EU.

Are there tariff preferences for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Yes, 4 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

4 BTIs have been issued for this TARIC code by EU Member States customs authorities.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

Hierarchy

04Section IV — PREPARED FOODSTUFFS

2404110000Products intended for inhalation without combustion

2404120000Other, containing nicotine

2404120010Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes

2404120090Other

Duties & Measures

Third Country Duty6.500 %

Base rate (erga omnes)

Applies to all third countries without preferential agreement

6.500 %

Preferential rates(60)

+49

Preferential rates - 60 Origin
Origin	Savings	Trade agreement	Details
EU-Canada agreement: re-imported goods1006 0.000 %-6.5 pp	-6.5 pp	—	1
EU-Switzerland agreement: re-imported goods1007 0.000 %-6.5 pp	-6.5 pp	—	2
CARIFORUM1033 0.000 %-6.5 ppEU-CARIFORUM EPA	-6.5 pp	EU-CARIFORUM EPA
Eastern and Southern Africa States1034 0.000 %-6.5 ppESA Interim EPA	-6.5 pp	ESA Interim EPA
SADC EPA1035 0.000 %-6.5 ppSADC EPA	-6.5 pp	SADC EPA
Preferential origin in accordance with the Agreement in the form of an Exchange of Letters between the European Union and the Kingdom of Morocco on the amendment of Protocols 1 and 4 to the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part.2000 0.000 %-6.5 pp	-6.5 pp	—
GSP-EBA2005 0.000 %-6.5 ppEverything But Arms	-6.5 pp	Everything But Arms
European Economic Area2012 0.000 %-6.5 ppEEA Agreement	-6.5 pp	EEA Agreement	1

Additional duties(3)

inherited from 2400000000

ERGA OMNES

50.000 %1Regulation 1227/252025-07-20

Except:RU(Russia)BY(Belarus)

1 certificate(s) required

Y155Particular provisions50.000 %

Products exported directly or indirectly from the Russian Federation or Belarus

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.

Belarus

50.000 %Regulation 1227/252025-07-20

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.

Russia

50.000 %Regulation 1227/252025-07-20

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.

Low-value consignment customs duty(2)

inherited from 2400000000

ERGA OMNES

3.000 EURRegulation 0382/262026-07-01

ERGA OMNES

3.000 EUR4Regulation 0382/262026-11-01

4 certificate(s) required

C127Other certificates

Merchant product identifier

C128Other certificates

Non-standardised manufacturer product identifier

C129Other certificates

Standardised manufacturer product identifier

Y081Particular provisions

No standardised manufacturer product identifier for the declared product exists

Import not allowed

Import control(4)

inherited from 2404120000

ERGA OMNES

Regulation 0267/122022-01-01

Except:IR(Iran)

3 certificate(s) required

Y949Particular provisions

Goods other than those described in the footnotes linked to the measure (Reg 267/2012)

C067Other certificates

Import authorisation for restricted goods and technologies (Council Regulation (EU) No 267/2012)

Y069Particular provisions

Goods not consigned from Iran

Import/export not allowed after control

DU082Goods 1C233 from the dual use list.

Iran

Regulation 0267/122025-09-30

1 certificate(s) required

Y949Particular provisions

Goods other than those described in the footnotes linked to the measure (Reg 267/2012)

Import/export not allowed after control

DU082Goods 1C233 from the dual use list.

Ukraine

Regulation 0692/142026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y997Particular provisions

Goods not originating from or destined to Crimea or Sevastopol (Articles 2 and 2b.1 of Council Regulation (EU) No 692/2014)

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

N954UN/EDIFACT certificate

Movement certificate EUR.1

Import not allowed

Ukraine

Regulation 0263/222026-06-24

EU-Ukraine DCFTA(since 2016)

3 certificate(s) required

Y984Particular provisions

Goods not originating from or not destined for the non-government controlled areas of Ukraine in the oblasts of Donetsk, Kherson, Luhansk and Zaporizhzhia

N954UN/EDIFACT certificate

Movement certificate EUR.1

N864UN/EDIFACT certificate

Invoice declaration or origin declaration made out by any exporter on invoice or any other commercial document

Import/export not allowed after control

Restriction on entry into free circulation(2)

ERGA OMNES

Regulation 0111/052022-01-01

3200Mixtures of scheduled substances listed in the Annex to Regulation (EC) No 111/2005 that can be used for the illicit manufacture of narcotic drugs or psychotropic substances

1 certificate(s) required

L135Import certificate/licence

Import authorisation (precursors) issued by the competent authorities of the Member State where the importer is established

Entry into free circulation not allowed

CD437"Import authorization" and "Specific import requirements" - see Articles 20-25 of Regulation (EC) No 111/05 (OJ L 22) implemented by Regulation (EC) No 2015/1011 (OJ L 162).

ERGA OMNES

—Regulation 0111/052022-01-01

3249Other

Start date: 2022-01-01

Trade Statistics

Description & Classification

Common misclassifications

2404120090: Other nicotine-containing goods of heading 240412 that are not filled cartridges or refills for electronic cigarettes, or preparations for their use

Classification tips

Filled cartridges or refills for electronic cigarettes, or preparations for their use

Typical uses

intended for inhalation without combustion

Sample products

Filled cartridge for electronic cigarettes, containing nicotine

Associated BTIs

Regulatory notes

Additional noteAdditional Notes to Chapter 24

Non-preferential origin

tariff_shift

CTH

tariff_shift

CTH

Residual rule

Annex 22-01 DA 2015/2446

FAQ

What is the EU customs duty for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Are there tariff preferences for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Yes, 57 tariff preferences are available for this code. Preferential rates apply to imports from countries with a trade agreement with the EU.

Are import controls required for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Yes, 4 import control measure(s) apply to this code (e.g. CITES, REACH, sanitary controls, etc.).

How many BTIs (Binding Tariff Information) exist for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

4 BTIs have been issued for this TARIC code by EU Member States customs authorities.

Help

Need help?

Ask a question about this code or find a tariff classification expert.

1. This chapter does not cover medicinal cigarettes (Chapter 30). 2. Any products classifiable in heading 2404 and any other heading of this chapter are to be classified in heading 2404. 3. For the purposes of heading 2404, the expression 'inhalation without combustion' means inhalation through heated delivery or other means, without combustion. 4. Headings 2401 to 2403 cover tobacco and manufactured tobacco substitutes. Heading 2404 covers products containing nicotine or tobacco or tobacco substitutes intended for inhalation without combustion, as well as other nicotine-containing products.

Section noteNotes to Section IV — Prepared foodstuffs; Beverages, spirits and vinegar; Tobacco and manufactured tobacco substitutes

1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. The expression 'food preparations' in this Section, unless the context otherwise requires, means preparations classified in headings 1601 to 2106.

What are the non-preferential origin rules for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes (2404120010)?

Non-preferential origin rules for Cartridges and refills, filled, for electronic cigarettes; preparations for use in cartridges and refills for electronic cigarettes are defined in Annex 22-01 of the UCC Delegated Act. These rules determine the country of origin for MFN duty rates, trade policy measures, and origin marking.

Trade Statistics

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€46.09/kg

Export €/kg

€36.88/kg

Market concentration (HHI)

8,571

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€5.0B	107.5Mt	€46.18/kg	92.5%
2	🇭🇰 Hong Kong	€205.3M	4.1Mt	€50.28/kg	3.8%
3	🇬🇧 United Kingdom	€153.7M	3.7Mt	€41.52/kg	2.9%
4	🇮🇩 Indonesia	€23.2M	412Kt	€56.37/kg	0.4%
5	🇱🇦 LA	€22.9M	784Kt	€29.25/kg	0.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€49.1M	2.3Mt	€21.13/kg	37.7%
2	🇺🇦 Ukraine	€31.5M	82Kt	€381.93/kg	24.2%
3	🇨🇭 Switzerland	€27.3M	511Kt	€53.41/kg	21.0%
4	🇨🇳 China	€13.0M	522Kt	€24.91/kg	10.0%
5	🇨🇦 Canada	€5.1M	23Kt	€220.45/kg	3.9%
6	🇺🇸 United States	€2.5M	74Kt	€33.58/kg	1.9%
7	🇦🇩 Andorra	€1.7M	24Kt	€73.12/kg	1.3%

EU Member States

EU ImportersEU Exporters

View full analysis

Imports

€0

Exports

€0

Balance

€0

Import €/kg

€46.09/kg

Export €/kg

€36.88/kg

Market concentration (HHI)

8,571

Concentrated

Trade value (2022–2025)

Import sources

Third-country sourcing partners

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇨🇳 China	€5.0B	107.5Mt	€46.18/kg	92.5%
2	🇭🇰 Hong Kong	€205.3M	4.1Mt	€50.28/kg	3.8%
3	🇬🇧 United Kingdom	€153.7M	3.7Mt	€41.52/kg	2.9%
4	🇮🇩 Indonesia	€23.2M	412Kt	€56.37/kg	0.4%
5	🇱🇦 LA	€22.9M	784Kt	€29.25/kg	0.4%

Export markets

Third-country target markets

#	Partner	Value (EUR)	kg	€/kg	Share
1	🇬🇧 United Kingdom	€49.1M	2.3Mt	€21.13/kg	37.7%
2	🇺🇦 Ukraine	€31.5M	82Kt	€381.93/kg	24.2%
3	🇨🇭 Switzerland	€27.3M	511Kt	€53.41/kg	21.0%
4	🇨🇳 China	€13.0M	522Kt	€24.91/kg	10.0%
5	🇨🇦 Canada	€5.1M	23Kt	€220.45/kg	3.9%
6	🇺🇸 United States	€2.5M	74Kt	€33.58/kg	1.9%
7	🇦🇩 Andorra	€1.7M	24Kt	€73.12/kg	1.3%

EU Member States

EU ImportersEU Exporters

View full analysis