UK Harmonised System · Section IV — Prepared foodstuffs; beverages, spirits and vinegar; 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

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

4 headings sit inside this chapter. HMRC's official chapter notes below govern how goods are assigned to it under the WCO General Rules of Interpretation. To classify a specific product in this chapter, use the TariffFlow classify workspace. Every plan includes Guided questions, current HMRC measures, sharing, the library, and a Case Pack. Free includes five classifications per billing period.

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Official chapter notes

Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.

1. This chapter does not cover medicinal cigarettes (Chapter [30](/chapters/30)). 2. Any products classifiable in heading [2404](/headings/2404) and any other heading of the Chapter are to be classified in heading [2404](/headings/2404). 3. For the purposes of heading [2404](/headings/2404), the expression “inhalation without combustion” means inhalation through heated delivery or other means, without combustion. ### Subheading note 1. For the purposes of subheading [2403 11](/commodities/2403110000), the expression ‘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. ### Additional Chapter Note 1. Code [2404 12 00 90](/commodities/2404120090) includes disposable electronic cigarettes (disposable e-cigarettes) and similar disposable personal electric vaporising devices, that incorporate both the product intended for inhalation without combustion (e.g., e-liquid, gels) and the delivery mechanism in an integrated housing, that are designed for disposal after the incorporated product is exhausted or the battery runs out (not designed for refilling or recharging).

Headings in Chapter 24

Each 4-digit heading below groups a family of related products. The full 10-digit commodity code is chosen further down the tree based on the product's material, form, and intended use.

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