HS 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
11 tariff lines in this heading, within chapter 24 (Tobacco and manufactured tobacco substitutes). Click any HS code for the full breakdown and a duty calculation.
| HS Code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 24041110 | Electrically-Heated Tobacco Products | 8 | 0 | 15 | 5 | 0 | 7.5 | 37.3% |
| 24041190 | Electrically-Heated Tobacco Products | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24041210 | Non-refillable Vape | 25 | 0 | 15 | 5 | 0 | 7.5 | 58.13% |
| 24041220 | Bottle/Refill used in Electronic nico Devivery System (ENDS) | 15 | 0 | 15 | 5 | 0 | 7.5 | 45.88% |
| 24041290 | Other | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.12% |
| 24041900 | Products intended for inhalation without combustion,NES | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24049110 | Nicotine granules | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 24049120 | Nicotine pouches | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 24049190 | Other than Nicotine granules and pouches | 25 | 350 | 15 | 5 | 5 | 7.5 | 621.63% |
| 24049200 | Other,For transdermal application | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
| 24049900 | Other | 25 | 150 | 15 | 5 | 5 | 7.5 | 303.13% |
Recorded imports
Between December 2025 and May 2026, NBR recorded commercial imports worth BDT 941,604 (192 kg) under this heading, across 0 of its 11 tariff lines. The remaining 11 recorded no commercial import in that window.
NBR's import statements also record one code under this heading that the published Operative Tariff 2026-2027 does not list (24049100). Those figures are included in the totals above but have no tariff page here, because there is no published rate to show.
| Month | Lines with imports | Net weight | Assessable value |
|---|---|---|---|
| January 2026 | 1 | 1 kg | BDT 9,400 |
| February 2026 | 1 | 1 kg | BDT 9,394 |
| April 2026 | 1 | 100 kg | BDT 356,038 |
| May 2026 | 1 | 90 kg | BDT 566,772 |
The largest lines by assessable value in May 2026:
- 24049100 — BDT 566,772
Import figures: NBR Import Statements (IM-4 commercial), December 2025 – May 2026. Assessable value is the customs value on which duty is charged, not the retail or invoice price.