This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 240499

Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 240499

2404.99.00.00

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:

Other

Source units: kg

Column 1 — General
5%
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA, OM,P,PA,PE,S,SG)
Column 2
25%
Official source for this code
WITS 2023 historical MFN average

Reported average: 5%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 1 of 1. Excluded from the average: 0.

Reported ad-valorem range: 5%–5%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 240499: 5.00% (2023 MFN average)

The source reports an indicative HS6 MFN average of 5.00% (2023 MFN average) for Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application.Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Customs tariff summary

Country
United States
HS / tariff code
240499
Description
Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, by ways other than inhalation, and other than oral or transdermal application
Chapter
24 —
Heading
2404
Subheading
240499
Indicative MFN HS6 average
5.00% (2023 MFN average)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

5.00% (2023 MFN average)

Import permission

not assessed

Import planning

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Details

HS Code
240499
Chapter
24 —
Heading
2404
Subheading
240499

Compare HS code 240499 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Related HS Codes (Heading 2404)

HS CodeDescriptionDuty
240412Products containing nicotine, other than tobacco or reconstituted tobacco, intended for inhalation without combustion6.00% (2023 MFN average)WITS 2023 historical MFN average
240419Products containing tobacco or nicotine substitutes, intended for inhalation without combustion5.75% (2023 MFN average; partial coverage)WITS 2023 historical MFN average · partial coverage
240491Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for oral application6.40% (2023 MFN average)WITS 2023 historical MFN average
240492Products n.e.c. in heading 2404, intended for the intake of nicotine into the human body, for transdermal application5.00% (2023 MFN average)WITS 2023 historical MFN average

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.