HS 240492 For transdermal application
Quick Answer: HS code 2404.92, "For transdermal application," specifically covers nicotine-containing products designed for absorption through the skin, such as transdermal patches. These products are distinct from those intended for inhalation or oral use. Importers and exporters should note the significant variation in duty rates across major jurisdictions. The UK and EU apply a 0.00% ad valorem duty rate, as per the UK Trade Tariff and EU TARIC. In contrast, the US Harmonized Tariff Schedule (HTSUS) generally imposes a 25% ad valorem duty, with a reduced rate of 5% for certain developing countries, and duty-free treatment under various Free Trade Agreements (e.g., A+, AU, CL, KR). Accurate classification is crucial to leverage preferential trade agreements and ensure compliance.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404920000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404920000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 2404920000 | 5% | Free (17 programs) | ["kg"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 2404.92?
Imports of For transdermal application may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 15 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 240492 cover?
This subheading covers products containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, specifically prepared for transdermal application. As defined by the World Customs Organization (WCO) Harmonized System (HS) Explanatory Notes for Heading 2404, and reflected in national tariffs such as the USITC Harmonized Tariff Schedule (HTS) and the EU TARIC, this includes patches, films, or similar dosage forms designed to deliver nicotine or other active ingredients through the skin. These products are typically used for smoking cessation or other therapeutic purposes, where the active substance is absorbed systemically via the dermal route, distinguishing them from oral or inhaled products.
What falls outside HS 240492?
The following products are excluded from HS 240492: nicotine preparations not containing tobacco or tobacco substitutes, when put up for retail sale for medical or surgical purposes, which are generally classified under Chapter 30, specifically Heading 3004. For example, nicotine gum, lozenges, or inhalers are excluded because they are not designed for transdermal application. Similarly, electronic cigarettes and similar personal electrical vaporizing devices, whether or not containing nicotine, are classified under Heading 8543, and their liquid refills (e-liquids) containing nicotine are classified under Heading 3824, as they are inhaled, not applied transdermally. Products containing cannabis or cannabis derivatives for transdermal application would also be excluded if they do not contain tobacco, reconstituted tobacco, nicotine, or tobacco substitutes, and would likely fall under Chapter 30 or 38 depending on their composition and intended use.
What are common classification mistakes for HS 240492?
A common error is misclassifying nicotine patches or films as medicinal preparations of Chapter 30, particularly Heading 3004, if the nicotine is considered the primary active ingredient. However, per the WCO HS Explanatory Notes for Heading 2404, if these products contain nicotine and are specifically designed for transdermal delivery, they are explicitly covered by Heading 2404, provided they meet the criteria of containing tobacco, reconstituted tobacco, nicotine, or tobacco substitutes. Another mistake is confusing transdermal patches with other nicotine delivery systems like oral pouches or lozenges, which are classified under different subheadings within 2404 or even other chapters, based on their method of use. Adherence to General Interpretative Rule (GRI) 1, which dictates classification by the terms of the headings and any relative section or chapter notes, is crucial here to ensure the specific "transdermal application" criterion is met.
How should importers classify products under HS 240492?
The correct procedure for classifying products under HS 240492 involves a thorough review of the product's composition and intended method of application. Importers and customs brokers should first confirm that the product contains tobacco, reconstituted tobacco, nicotine, or tobacco substitutes. Secondly, they must verify that the product is specifically designed for transdermal application, meaning it delivers the active substance through the skin. This often requires examining product packaging, instructions for use, and technical specifications. Consulting the WCO HS Explanatory Notes for Heading 2404 is essential, as is cross-referencing with national tariff schedules like the USITC HTS or EU TARIC to ensure consistency. If there is any ambiguity, seeking a binding ruling from the relevant customs authority (e.g., CBP in the US, HMRC in the UK) is highly recommended to ensure compliance and avoid potential penalties or delays.
Which HS Codes Are Related?
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FAQ
What is the Most Favored Nation (MFN) import duty rate for products classified under HS 2404.92 in the United States?
For products classified under Harmonized System (HS) subheading 2404.92 ('Nicotine replacement therapy products, for transdermal application'), the Most Favored Nation (MFN) import duty rate in the United States is 0.00% ad valorem. This rate is consistent across the general column 1 duty schedule, as per the Harmonized Tariff Schedule of the United States (HTSUS), Chapter 24, Subheading 2404.92.00.
Are there any preferential duty rates available for HS 2404.92, and which trade agreements offer them?
Yes, numerous preferential duty rates are available for HS 2404.92, often resulting in a 'Free' rate (0.00% ad valorem) when goods originate from eligible countries under specific trade agreements. For example, products from countries party to agreements such as the USMCA (Mexico, Canada), CAFTA-DR (Dominican Republic, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua), and various Free Trade Agreements (FTAs) with countries like Australia, Chile, Colombia, Israel, Korea, Panama, Peru, Singapore, and others, typically qualify for duty-free treatment. Importers must ensure they meet the rules of origin requirements of the respective trade agreement and provide proper documentation (e.g., a certificate of origin) to claim these preferential rates.
What are the key classification criteria for products under HS 2404.92 'For transdermal application'?
The primary classification criterion for HS 2404.92 is that the product must be a 'nicotine replacement therapy product' and specifically designed 'for transdermal application.' This typically refers to nicotine patches or similar devices that deliver nicotine through the skin to help reduce nicotine withdrawal symptoms. Products that deliver nicotine via other methods (e.g., oral, inhaled) or are not intended for nicotine replacement therapy would be classified elsewhere. The WCO Explanatory Notes for Chapter 24 provide further guidance, emphasizing the therapeutic use and the transdermal delivery mechanism as critical factors.
What specific documentation is required to import goods under HS 2404.92 into the EU, and what is the typical duty rate?
When importing goods under HS 2404.92 into the European Union, standard import documentation includes a commercial invoice, packing list, bill of lading/air waybill, and potentially a certificate of origin if preferential treatment is claimed. For products classified under TARIC code 2404 92 00 00 ('Nicotine replacement therapy products, for transdermal application'), the Common Customs Tariff (CCT) duty rate is 5.0% ad valorem. However, preferential rates, including 0.00% (duty-free), may apply under various EU trade agreements (e.g., with UK, Japan, Canada, South Korea, etc.), provided the goods meet the origin requirements and are accompanied by the necessary proof of origin (e.g., EUR.1 certificate, origin declaration on invoice).
Are there any specific regulatory or import restrictions for nicotine replacement therapy products under HS 2404.92?
While HS 2404.92 primarily covers customs tariff classification, importers should be aware that nicotine replacement therapy products are often subject to health and safety regulations, which may vary by country. In the United States, these products are regulated by the Food and Drug Administration (FDA) as drugs or medical devices, requiring compliance with FDA regulations for manufacturing, labeling, and marketing. Similarly, in the EU and UK, these products fall under pharmaceutical or medical device regulations. Importers must ensure their products comply with all national health, safety, and pharmaceutical regulatory requirements, including any necessary licenses, registrations, or certifications, in addition to customs procedures. Failure to comply can result in delays, penalties, or seizure of goods.