HS 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.
Tariff data as of T2026-2, effective Sept 1, 2026, last verified Oct 21, 2026
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.
Subheadings
Child tariff lines and MFN rates
| HS code | Description | MFN rate |
|---|---|---|
| 2404-11 – Containing tobacco or reconstituted tobacco | MFN ; 13%; 9.5% | |
| 2404-11-00-00 | 2404-11-00-00 | |
| 2404-11-10-00 | Containing homogenized or reconstituted tobacco | 13% |
| 2404-11-90-00 | Other tobacco | 9.5% |
| 2404-12 – Other, containing nicotine | MFN Free | |
| 2404-12-00-00 | Other, containing nicotine | Free |
| 2404-19 – Other | MFN Free | |
| 2404-19-00-00 | Other | Free |
| 2404-91 – For oral application | MFN Free | |
| 2404-91-00-10 | Chewing gum, containing 2 mg or more of nicotine | Free |
| 2404-91-00-90 | Other | Free |
| 2404-92 – For transdermal application | MFN Free | |
| 2404-92-00-00 | For transdermal application | Free |
| 2404-99 – Other | MFN Free | |
| 2404-99-00-00 | Other | Free |
Top importers in this heading
11 Canadian companies imported goods under heading 24.04 according to the CBSA Canadian Importers Database, 2023 data.
Most frequent importers
- IMPERIAL TOBACCO CANADA LTD-IMPERIAL TOBACCO CANADA LTEE - Quebec - 2 codes
- PACIFIC SMOKE INTERNATIONAL INC. - Ontario - 2 codes
- 10405205 CANADA INC. - Ontario - 1 codes
- GTD VAPOR INTERNATIONAL LTD. - British Columbia - 1 codes
- HALEON CANADA ULC/HALEON CANADA SRI - Ontario - 1 codes
- MR. FOG CANADA INC. - Alberta - 1 codes
- SHANDEX SALES GROUP LIMITED - Ontario - 1 codes
- TJP LABS INC. - Ontario - 1 codes
- VALOR DISTRIBUTION - Ontario - 1 codes
- VAPE ARSENAL INC. - Ontario - 1 codes