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24.04 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.
Products intended for inhalation without combustion :
This heading covers :(A) Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation into the mouth, other than directly into the nose, without combustion as defined in Note 3 to this Chapter.
These products include, inter alia : (1) Nicotine containing solutions intended for use in electronic cigarettes or similar personal electric vaporising devices; (2) Products containing tobacco or reconstituted tobacco, in different forms (e.g., strips or granules), intended for use in tobacco heating systems in which the heating is performed by electrical devices (electrically heated tobacco systems (EHTS)), by chemical reactions, by use of carbon heat source (carbon heated tobacco products (CHTP)), or by other means;
Nicotine containing solutions, including additives of concentrated nicotine, intended for use in electronic cigarettes or similar personal electric vaporising devices; (3) Products containing tobacco or nicotine substitutes, but not containing tobacco, reconstituted tobacco or nicotine, intended for use in electronic cigarettes or similar personal electric vaporising devices for recreational or smoking cessation purposes, including products that claim to contribute to general health and well-being (e.g., solutions containing essential oils, or vitamins). (4) Similar products intended for use in devices which produce an aerosol for inhaling otherwise than by heating, e.g., by means of a chemical process or by ultrasonic evaporation (e.g., nicotine inhalers); and (5) 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). (B) Other products containing nicotine, but not containing tobacco or reconstituted tobacco, intended for the intake of nicotine into the human body by chewing, dissolving, sniffing, transdermal absorption or by any other means except inhaling (e.g., tobacco-free oral nicotine pouches).
This group includes nicotine containing products for recreational use, as well as nicotine replacement therapy (NRT) products intended to assist tobacco use cessation, which are taken as part of a nicotine intake reduction programme in order to lessen the human body's dependence on this substance.
The heading excludes :(a) Products containing tobacco, reconstituted tobacco or tobacco substitutes, intended to be inhaled following combustion (headings 24.02 and 24.03), as well as chewing tobacco and snuff (heading 24.03); (b) Products intended for the intake of nicotine into the human body other than by inhalation without combustion when containing tobacco or reconstituted tobacco (e.g., chewing tobacco ("chew" or, if packaged in single-use bags, "chew bags"), dipping tobacco ("dip"), snus, moist snuff, snuff (nasal tobacco), and oral nicotine pouches) (heading 24.03). (c) Tobacco products and nicotine-free products, where the product itself is combusted to produce an aerosol for inhalation, for use in water pipes and similar devices (heading 24.03). (d) Nicotine, (the toxic alkaloid extracted from tobacco as well as this alkaloid obtained by synthesis) (heading 29.39). (e) Medicaments for therapeutic or prophylactic uses, including aerosol devices containing such medicaments (heading 30.03 or 30.04). However, products containing nicotine for smoking cessation, or devices containing such products, remain classified in this heading.
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