Code 2404 92 · Heading 2404

Nicotine products for transdermal use

This category covers nicotine-containing products intended to deliver nicotine into the human body through the skin.

For example

Nicotine patches for delivery through the skin

See the official tariff text

Official tariff text

Nicotine containing products intended for the intake of nicotine into the human body, for transdermal application

How we got to this code

IV
24
2404
2404 92

Show the steps

The path to this code

Every code is reached through these choices, one level at a time.

Step 4 of 4

Step 1 · Section IV Prepared foodstuffs; beverages, spirits and vinegar…
What kind of product is it: a prepared food product made from meat, fish, crustaceans, molluscs, other aquatic invertebrates or insects; sugar or a sugar product; cocoa or a product made from cocoa; a product made from grain, flour, starch or milk, or baked goods; a product made from vegetables, fruit, nuts or other plants or plant parts; another food-industry product; a beverage, ethanol or vinegar; a food-industry residue or waste product or prepared animal feed; tobacco, a manufactured tobacco substitute, a product with or without nicotine intended for inhalation without combustion, or another nicotine-containing product intended for nicotine absorption in the human body?
✓
Step 2 · Chapter 24 Tobacco and manufactured tobacco substitutes; produ… 9 of 9 chapters in section IV
Is it raw tobacco or tobacco waste; a cigar, cheroot, cigarillo or cigarette; other manufactured tobacco or a manufactured tobacco substitute; or a product containing tobacco, tobacco substitute or nicotine intended for inhalation without combustion or for nicotine uptake in the human body?
✓
Step 3 · Heading 2404 Products containing tobacco, reconstituted tobacco,… 4 of 4 headings under chapter 24
Is the product for inhalation without burning and does it contain tobacco or reconstructed tobacco, nicotine, or a tobacco or nicotine substitute—or is it a nicotine-containing product for oral, transdermal, or another type of nicotine uptake?
✓
Step 4 · Subheading 2404 92 Nicotine containing products intended for the intak… 5 of 6 subheadings under heading 2404
Is the nicotine-containing product intended for inhalation without combustion, oral use, transdermal use, or another way of delivering nicotine into the human body?

Pick the 8-digit code

Import duty on the codes below: 0.0%

Only one code below

2404 92 00

Nicotine containing products intended for the intake of nicotine into the human body, for transdermal application

Duty free

This subheading has one 8-digit code, so that is the code to use.

Open 2404 92 00 Save

Compare the sibling codes

See all 6 codes at this level

Classification decides the rate here: from 0.0% to 16.6%.

2404 11 Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion 16.6%
2404 12 Products containing nicotine, intended for inhalation without combustion (excl. containing tobacco or reconstituted tobacco) 6.5%
2404 19 Products containing tobacco or nicotine substitutes, intended for inhalation without combustion (excl. containing nicotine) 6.5–16.6%
2404 91 Nicotine containing products intended for the intake of nicotine into the human body, for oral application (excl. for inhalation) 12.8–16.6%
2404 92 Nicotine containing products intended for the intake of nicotine into the human body, for transdermal application you are here 0.0%
2404 99 Nicotine containing products intended for the intake of nicotine into the human body (excl. for oral or transdermal application) 6.5%

Selling to Norway, Great Britain and the United States

What they charge on arrival.

Norway, Great Britain and the United States use their own tariff lines under the 6-digit HS code. The rates below are what their customs charge on goods arriving from the EU. Match the goods against each country's own wording before you rely on a rate.

Norway

Duty free

Their lines1 Norwegian line

24.04.9200 For transdermal application

Norwegian tariff data checked Sept. 13, 2026.

Great Britain

Duty free

Their lines1 British line

2404 92 00 00 For transdermal application

Northern Ireland follows other rules.

UK tariff data checked Sept. 13, 2026.

United States

10.0%

Estimated from published US measures

Their lines1 US line
Entry dateSept. 17, 2026

2404.92.00.00 Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine

The US importer of record files the entry.

US tariff data checked Sept. 16, 2026.

See the 1 Norwegian line

Selling to Norway

Norway splits the 6-digit category its own way, so these are Norway's own lines under it, not this EU code. Check your product against their wording; what Norwegian customs charges is shown per line.

24.04.9200

For transdermal application

Ordinary duty

Duty free

Norwegian tariff data version 1.5/1.2, last checked Sept. 13, 2026.

Contains data from Norwegian Customs (data.toll.no), licensed under CC BY 4.0, adapted for display.

See the 1 British line

Selling to Great Britain

What UK customs charges when goods like these arrive in Great Britain.

2404 92 00 00

For transdermal application

Ordinary duty

Duty free

These rates apply in Great Britain. Different rules may apply for goods entering Northern Ireland.

UK tariff data version v4.0.1599, last checked Sept. 13, 2026.

Contains public sector information licensed under the Open Government Licence v3.0.

Source: UK Department for Business and Trade (data.api.trade.gov.uk).

See the 1 US line

Selling to the United States

What US customs charges when goods like these arrive from the EU. The US importer of record files the entry and pays the duty.

2404.92.00.00

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, Other, For transdermal application

General rate

5%

From the EU

10.0% Estimated from published US measures US headings applied: 9903.05.39 Section 301 forced-labour action, 91 FR 47318 (memorandum 91 FR 47717), U.S. note 52 to subchapter III of chapter 99

Worked out for an entry on Sept. 17, 2026.

US tariff schedule 2026HTSRev19, last checked Sept. 16, 2026.

Last change we recorded: Revision 19 (2026), Sept. 16, 2026.

Anti-dumping and countervailing duties, US import taxes and customs fees are not included.

The descriptions above are the US tariff texts, which the United States publishes in English only.

Source: the US International Trade Commission's Harmonized Tariff Schedule (hts.usitc.gov), public domain, and the measures published in the Federal Register.

This is a planning estimate from the US Harmonized Tariff Schedule (revision shown) and the published Federal Register measures as of the date shown, for a shipment of EU origin. It is not a customs entry, legal advice or a broker's opinion, and tariffs.help is not a US-licensed customs broker. The US importer of record or their broker confirms the classification, origin, value and the duty due before filing.

Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with Toldstyrelsen, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.