HS Code for E-Cigarette / Vape Pen / Electronic Nicotine Delivery System: 8543.40.00

Classification Notes

Electronic cigarettes, vape pens, mods, pod systems, disposable vapes (Elf Bar, Lost Mary, Puff Bar), and rebuildable atomisers are classified under the new 8543.40 heading introduced in HS 2022. Before 2022, vapes were scattered across 8543.70, 8543.90, and 3824 — most old customs filings are now obsolete. The new heading covers the device itself. Cartridges and pods containing e-liquid: the e-liquid is classified separately under 3824.99 (chemical preparations) for nicotine-free liquid, or 2404.12 (products containing nicotine) for nicotine-containing liquid (another HS 2022 addition). Disposable single-use vapes that contain e-liquid at point of import are classified as a set — many authorities treat them as 8543.40 if the device is primary. Regulatory status differs drastically by jurisdiction: full prohibition in Australia, India; tight licensing in EU (TPD); FDA PMTA authorisation in US; Plain Packaging + restricted flavours in UK from 2025. Verify import eligibility before shipment regardless of HS classification.