HS 854340 Electronic cigarettes and similar personal electric vaporizing devices

Quick Answer: Electronic cigarettes and similar personal electric vaporizing devices imported under HS 854340 enter the UK at 2.00%, the EU at 3.70%, and the US at rates ranging from 2.6% to 35%, with many countries offering duty-free entry. This classification covers battery-powered devices designed to heat a liquid or substance into an aerosol for inhalation, commonly known as vapes or e-cigarettes. Importers should be aware of varying MFN (Most Favored Nation) rates and potential preferential duty rates in the US. CustomTariffs aggregates this data, highlighting the importance of verifying specific country-of-origin rules and applicable duty rates for accurate customs declarations.

What Are the Import Duty Rates?

🇬🇧 United Kingdom

Code MFN Preferential Unit
8543400000 2.00 % — —

🇪🇺 European Union (TARIC)

Code MFN Preferential Unit
8543400000 3.70 % — —

🇺🇸 United States (HTSUS)

Code MFN Preferential Unit
8543400030 — — ["No."]
85434000 2.6% Free (17 programs) [""]
8543400040 — — ["No."]

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 8543.40?

Imports of Electronic cigarettes and similar personal electric vaporizing devices 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 to Classify This HS Code?

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What products does HS 854340 cover?

This subheading covers electronic cigarettes and similar personal electric vaporizing devices, as defined by the World Customs Organization's Harmonized System Nomenclature. These devices typically consist of a battery-powered heating element that vaporizes a liquid, often containing nicotine, for inhalation. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this category includes devices designed for personal use, distinguishing them from larger industrial vaporizers.

What falls outside HS 854340?

The following products are excluded from HS 854340: traditional tobacco cigarettes, cigars, and pipe tobacco, which are classified under Chapter 24. Additionally, standalone heating elements or batteries not integrated into a vaporizing device, and medical nebulizers used for administering medication, are classified in different headings. Devices that combust rather than vaporize material are also excluded, typically falling under heading 8543 itself if they are otherwise electrical machines and apparatus.

What are common classification mistakes for HS 854340?

A common error is misclassifying components of electronic cigarettes, such as batteries or heating coils, as separate items under HS 854340 when they are intended for integration. According to General Rule of Interpretation (GRI) 2(a), unassembled or disassembled goods are classified as the complete product if they exhibit the essential character of that product. Importers may also incorrectly classify devices that are primarily designed for aromatherapy or the vaporization of non-nicotine substances if they do not meet the specific criteria for personal electric vaporizing devices.

How should importers classify products under HS 854340?

The correct procedure for classifying products under HS 854340 involves a thorough examination of the device's design, function, and intended use. Importers and customs brokers should consult the official tariff schedules of the importing country, such as the USITC HTS or the UK Trade Tariff, and review explanatory notes from the WCO. Key considerations include whether the device is battery-powered, uses a heating element to vaporize a liquid, and is intended for personal inhalation, distinguishing it from other electrical apparatus.

How is the duty calculated for products under HS 854340?

A "Vape Pen Pro" weighing 0.1 kg and declared at a customs value of $50 USD would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) rate of 10% ad valorem published in the USITC Harmonized Tariff Schedule (HTS) for subheading 8543.40. The calculation is: 10% of $50 USD = $5.00. Note that specific country tariffs may vary, and additional taxes or fees may apply.

Which trade agreements reduce duties for HS 854340?

Several free trade agreements may reduce the applicable duty rate for HS 854340, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating goods from Canada and Mexico can enter the United States duty-free. To claim this preference, a self-certified origin statement on the invoice or commercial document is typically required. Other agreements, like the EU-UK Trade and Cooperation Agreement, may also offer preferential rates for originating goods, often requiring an EUR.1 movement certificate or origin declaration.

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Which HS Codes Are Related?

HS 854390 HS 854320 HS 854370 HS 854330 HS 854060 HS 854310

Not the right code? Search all HS codes to find the correct tariff classification.

FAQ

What are the typical import duty rates for HS code 854340 (Electronic cigarettes)?

The Most Favored Nation (MFN) duty rate for HS code 854340 can vary by country. For example, the U.S. tariff rate is 2.00% ad valorem. In the EU, under TARIC, the rate is 3.70% ad valorem. The UK Trade Tariff lists a rate of 2.6% ad valorem. It is crucial to consult the specific tariff schedule of the importing country for the most accurate and up-to-date rates.

Are there preferential duty rates available for HS code 854340 under trade agreements?

Yes, preferential duty rates are often available for HS code 854340 depending on the origin of the goods and applicable trade agreements. For instance, under the U.S. tariff system, certain countries may benefit from Free (0%) duty rates indicated by codes like A*, AU, CL, KR, SG, etc. Similarly, the EU and UK have agreements that may reduce or eliminate duties for goods originating from partner countries. Importers must verify the Rules of Origin for each specific trade agreement to determine eligibility.

How is the import duty for HS code 854340 calculated?

The duty for HS code 854340 is typically calculated on an ad valorem basis, meaning it's a percentage of the declared customs value of the goods. For example, if an electronic cigarette valued at $100 is imported into the U.S. with an MFN duty rate of 2.00%, the import duty would be $100 (value) × 0.02 (duty rate) = $2.00. Some countries may also have specific excise taxes or other fees applied to these products, which are separate from the customs duty.

What specific criteria define goods classified under HS code 854340?

HS code 854340 covers 'Electronic cigarettes and similar personal electric vaporizing devices'. This includes devices that use a battery-powered heating element to vaporize a liquid (e-liquid) for inhalation. Key classification criteria often include the presence of a battery, a heating element (atomizer or coil), and a mechanism to draw air through the device to produce vapor. Devices that do not vaporize a liquid, such as those solely for heating tobacco, may fall under different HS codes.

What documentation is typically required for importing electronic cigarettes under HS code 854340?

Beyond standard import documentation like a commercial invoice, packing list, and bill of lading, importing electronic cigarettes under HS code 854340 may require specific health and safety declarations or certifications depending on the importing country's regulations. Some jurisdictions may also require proof of compliance with nicotine content limits or ingredient disclosures. It is advisable to consult the importing country's customs authority and health agencies for a comprehensive list of required documents to avoid delays or penalties.