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EU Combined Nomenclature CN2026

HS code 2404: Products containing tobacco, reconstituted tobacco, nicotine

Heading 2404 of the EU Combined Nomenclature 2026, in chapter 24, with the official text of every 6-digit subheading and 8-digit CN code below it.

Official description

2404Products 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

Place in the nomenclature: 24 Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine… > 2404

Subheadings (6 digits)
6
CN codes (8 digits)
8

Subheadings and CN codes in heading 2404

  • 2404 11Products intended for inhalation without combustion | Containing tobacco or reconstituted tobacco

    Explanatory note (Eurostat): Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion

    • 2404 11 00 Containing tobacco or reconstituted tobacco
  • 2404 12Products intended for inhalation without combustion | Other, containing nicotine

    Explanatory note (Eurostat): Products containing nicotine, intended for inhalation without combustion (excl. containing tobacco or reconstituted tobacco)

    • 2404 12 00 Other, containing nicotine
  • 2404 19Products intended for inhalation without combustion | Other

    Explanatory note (Eurostat): Products containing tobacco or nicotine substitutes, intended for inhalation without combustion (excl. containing nicotine)

    • 2404 19 10 Containing tobacco substitutes
    • 2404 19 90 Other
  • 2404 91Other | For oral application

    Explanatory note (Eurostat): Nicotine containing products intended for the intake of nicotine into the human body, for oral application (excl. for inhalation)

    • 2404 91 10 Nicotine containing products intended to assist tobacco use cessation
    • 2404 91 90 Other
  • 2404 92Other | For transdermal application

    Explanatory note (Eurostat): Nicotine containing products intended for the intake of nicotine into the human body, for transdermal application

    • 2404 92 00 For transdermal application
  • 2404 99Other | Other

    Explanatory note (Eurostat): Nicotine containing products intended for the intake of nicotine into the human body (excl. for oral or transdermal application)

    • 2404 99 00 Other

The first 6 digits are the Harmonized System, shared worldwide: a US HTS code that starts with the same 6 digits sits under the same subheading. The last 2 digits are the EU's own CN split.

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Not a binding classification

These pages show the official texts for reference. They are not a binding classification: check the code with your customs broker, or ask your customs authority for Binding Tariff Information (BTI).

Source

Source: EU Combined Nomenclature 2026 (Commission Implementing Regulation (EU) 2025/1926), © European Union, https://eur-lex.europa.eu/. Reformatted by WISEPIM: indent dashes removed and parent lines joined. Only the Official Journal is authentic.