In connection with the changes in the seventh revision cycle of the Harmonized System for the Description and Coding of Goods (HS), which are applicable from January 1, 2022, changes have been introduced in the Combined Nomenclature (CN) of the EU for 2022 regarding electronic cigarettes, as well as liquids and refills used with them:
- A new item 2404 has been created for ‘Products containing tobacco, reconstituted tobacco, nicotine or substitutes for tobacco or nicotine, intended for inhalation without burning of the products; other products containing nicotine intended for introducing nicotine into the human body’;
- A definition in Note 3 to Chapter 24 of the term ‘inhalation without burning of the products’ has been introduced for the purposes of item 2404;
- A new code 8543 40 00 has been introduced for ‘Electronic cigarettes and similar electric vaporizing devices for personal use’;
- Interpretative texts have been adopted in the Explanatory Notes to the Harmonized System for items 2404 and 8543, to clarify their scope.
- In this connection, the Customs Agency provides guidance for the classification of electronic cigarettes, liquids, and refills for them in the CN of the EU from 2022 onwards.
Source: Customs Agency
