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Published advance ruling · Classification

NCS/ARS/CL/10204

Advance ruling number
NCS/ARS/CL/10204
System reference
10204
Date of issue
2025-05-26
Category
Classification
Name of applicant
Withheld — applicant details are not published
Product
Tobacco and Similar Tobacco Products: Heated Tobacco Products, E-Cigarettes/Vapes and Oral Nicotine Pouches
Product specification / details

We have received your request to clarify the tariff excise treatment of some tobacco products, nicotine, and other related products as outlined  in the table below which are classified in tariff heading 2404 within the 2022 Fiscal Policy Measures.

SNHS CODEPRODUCT DESCRIPTION DUTY RATEVAT
 2404TERMS OF HEADING: Products Intended For Inhalation Without Combustion-    
1.2404.11.00.00- Containing tobacco or reconstituted tobacco

Heated Tobacco

Products (HTP) 

20%7.5%
2.2404.12.00.00- other, containing nicotinee-liquid with nicotine for vaping and e-cigarettes20%7.5%
3.2404.19.00.00- othere-liquid without nicotine for electronic cigarettes20%7.5%
4. 2404.91.00.00-  for oral applicationTobacco-free oral nicotine pouches and nicotine lozenges20%7.5%
5.2404.92.00.00- for transdermal applicationNicotine pouches20%7.5%
6.2404.99.00.00-  otherOther forms of alternative products with or without nicotine20%7.5%

 

As you rightly stated in your letter, the World Customs Organization included heading 2404 in the Harmonized System Nomenclature in 2022 because of the high volume of trade in nicotine products intended for inhalation without combustion.

It is important to note that Excise duty rates (ad-valorem) for other tobacco products under tariff heading 2404 (2404.11.00.00 to 2404.99.00.00) were included in the suspended 2023 Fiscal Policy Measures (FPM) but were excluded from the 2022 FPM, which is currently in use. 

Please be informed that the Service is awaiting directives (FPM) from the Federal Ministry of Finance on a new Excise Roadmap to be applied from June 2025.

 

 

 

Tariff classification / rules of origin
2404.11.00.00 - 2404.99.00.00
Legal framework (GIRs) applied / PFTA RoO criteria (ETLS, AfCFTA)
Not stated