HS Code for Vape Juice / E-Liquid / E-Cigarette Refill: 2404.12.00

Classification Notes

E-liquid / vape juice containing nicotine (freebase or nicotine salt) is classified under the new 2404.12 heading introduced in HS 2022. This replaces the pre-2022 scattered classifications under 3824 (chemical preparations) and 2403 (other manufactured tobacco). Nicotine-free e-liquids (0mg / zero-nic) are 2404.19 or 3824.99 depending on assessor — WCO guidance leans toward 2404.19 as 'other products intended for inhalation without combustion' keeping nicotine-containing and nicotine-free in related subheadings. Brands: Naked 100, Pachamama, Vapetasia, Coastal Clouds, Charlie's Chalk Dust, Dinner Lady, Nasty Juice, ELFLIQ, Humble, Juice Head. Short fills (50ml+ nicotine-free base + separate nicotine shot) ship separately: base is 2404.19 / 3824.99; nicotine shot is 2404.12 or 2939.79 (alkaloids) depending on concentration. Disposable vapes containing pre-filled e-liquid (Elf Bar, Lost Mary) are classified by the device (8543.40) with the liquid as a set. Heat-not-burn tobacco sticks (IQOS heets, glo neosticks) are 2404.11 (containing tobacco). Nicotine pouches (ZYN, Velo, On!) that are orally consumed are 2404.91. Regulatory: UK TPD cap at 20mg/mL nicotine and 10mL bottle; EU TPD same; US PMTA required post-2020. Excise duties on e-liquids vary widely by EU member state (DE, IT, PL, others levy substantial excise per mL) — the HS code triggers import declaration but excise is separate. Section 301 may apply to Chinese-origin e-liquid ingredients.