Information for ruling 600015018
This section is Advance Tariff Ruling
- Start date
- 22 Apr 2026
- Expiry date
- 21 Apr 2029
- Commodity code
- 2404199000 (opens in new tab)
- Description
- A battery powered inhalation device. This works by nasal inhaled airflow , which activates the electrical circuit, which gently heats the internal resistor, thus omitting an aromatic vapour. Used for recreation and pleasure. The product does not contain tobacco or nicotine.
- Keywords
-
- VAPOUR
- MULTI-SENSORY
- ELECTRICAL
- MENTHOL
- NOSE
- FLAVOURED
- BY BATTERY
- LITHIUM BATTERIES
- PORTABLE
- Justification
- Classification has been determined in accordance with the following: For the purposes of determining the commodity codes within which goods most appropriately fall, reg 3 (1) of The Customs Tariff (Establishment) (EU Exit) Regulations 2020 sets out that the rules of interpretation contained in the following have effect – a. Part Two (Goods Classification Table Rules of Interpretation) of the Tariff of the United Kingdom (Reg 3(1)(a)); and b. Notes to a section or chapter of the Goods Classification Table (Reg 3(1)(b)). GIR 1 has been used to classify this product by the terms of heading 2404 - 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 GIR 6 has been used to classify the goods to subheading level 240419 – Other than containing nicotine 8 Digit Code 24041990 – Other than containing tobacco substitutes Also classified in accordance with: Chapter 24 Note 3 Harmonised System Explanatory Notes (HSENs) to 2404 refers