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EAEU HS code

2404 11 000 1 — 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: products intended for inhalation without combustion: containing tobacco or reconstituted tobacco: containing 'homogenised' or 'reconstituted' tobacco or 'expanded' tobacco stems

Products intended for inhalation without combustion: containing tobacco or reconstituted tobacco: containing 'homogenised' or 'reconstituted' tobacco or 'expanded' tobacco stems

Full name

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: products intended for inhalation without combustion: containing tobacco or reconstituted tobacco: containing 'homogenised' or 'reconstituted' tobacco or 'expanded' tobacco stems

Names come in English where the EU Combined Nomenclature publishes them — chapters, headings and subheadings, whose first six digits are the same Harmonized System; deeper EAEU detail is a machine translation, marked as such. Official texts — tariff notes, measures, lists and classification rulings — are the original: customs and your broker go by that wording. Where we show a machine translation of them, it is marked; where our quality check rejected one, the Russian stays.

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

Duty rate
10%

This is the base rate. A tariff quota, a preference for the country of origin and a tariff exemption lower it; anti-dumping and special duties are paid on top of it

EEC Council Decision No. 80 of 14.09.2021

Supplementary unit
Not applicable
Requirements and measures
5

None: russian bans and restrictions, recycling fee, export control, EAEU non-tariff regulation, trade defence measures — duty on top of the tariff, tariff quota.

Whether a measure applies to your goods depends on their characteristics and the shipping documents

VAT
22%

The general import rate in Russia: Tax Code of Russia, Art. 164(3) (Federal Law No. 425-FZ of 28.11.2025). This code is not named on the 10% VAT list (Decree No. 908) or the exemption list (No. 1042). The list of medical goods No. 688 is not checked here.

Product reference in Word (in Russian)

Duties, taxes, fees, bans, permits and controls in one free file.

Import into Russia

Import reference

Export from Russia

Export reference

Import into Russia

Payments on import

Duty for this code: 10%. On top of the duty, on import into Russia you pay VAT of 22% of the customs value including the duty (Article 160 of the Tax Code) and the customs processing fee — a fixed amount by value band. Customs value: the price of the goods, delivery to the border, local costs.

CCT rate: the EAEU CCT as amended by Решение Совета ЕЭК № 80 от 14.09.2021, from 01.01.2022; our register has no later decisions on the rate for this code.

How the rate for this code has changed
Customs fee scale by customs value, 2026
  • from 0 to 200,000 ₽1,231 ₽
  • from 200,000 to 450,000 ₽2,462 ₽
  • from 450,000 to 1,200,000 ₽4,924 ₽
  • from 1,200,000 to 2,700,000 ₽13,541 ₽
  • from 2,700,000 to 4,200,000 ₽18,465 ₽
  • from 4,200,000 to 5,500,000 ₽21,344 ₽
  • from 5,500,000 to 10,000,000 ₽49,240 ₽
  • over 10,000,000 ₽73,860 ₽

Fee per declaration. Russian Government Resolution No. 1637 of 28.11.2024 as amended by Resolution No. 1638 of 23.10.2025.

Excise on import to Russia

Goods under this code may be excisable: excise is then paid on top of the duty, and VAT is charged on the value plus duty and excise. The type and rate are set by the description in Art. 193 of the Russian Tax Code, not by the code: strength, engine power, fuel class and sugar content decide. Rates for 2026.

  • Tobacco for heating10,915 RUB per kg

Rates: Art. 193 of the Russian Tax Code, checked on Oct 21, 2026. The codes follow the letter of 29.12.2021 No. 05-83/78538 and are not exhaustive.

Import VAT in EAEU countries

  • Russia22%
  • Kazakhstan16%
  • Belarus20%
  • Armenia20%
  • Kyrgyzstan12%

Standard rate; each country has reduced rates and exemptions for some goods. The duty for the code above is the union one, the same for all

Customs declaration fee

  • Kazakhstan6 MCI per goods declaration, KZT 25,950 in 2026
  • BelarusBYN 50 for goods of chapter 24from Jan 1, 2027: BYN 55
  • ArmeniaAMD 3,500 for clearanceinspection and recording: AMD 1,000 per consignment up to 1 t and AMD 300 per each additional tonne
  • Kyrgyzstan0.4% of the customs valuenot less than 5 and not more than 2,500 calculation units
Calculate the whole deal →Quick payment calculation →

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

  • Declaration of conformityПостановление № 2425 · covers part of the goods under the code
  • Declaration based on the applicant's own evidence (instead of a certificate)Постановление Правительства РФ № 353, приложение № 18, пункт 6 · until 01.09.2027 per batch; applicant: a Russian company or sole trader; valid for 6 months, no EAC mark
  • Sanitary and epidemiological controlРешение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154 · covers part of the goods under the code
  • Mandatory identification markingРаспоряжение № 792-р, пункт 3
  • Strategically important goodsПостановление Правительства РФ № 923, пункт 1(2) (табак и никотинсодержащая продукция) · large-scale smuggling is a criminal offence under Article 226.1 of the Russian Criminal Code
  • Goods listed for Article 194 of the Russian Criminal CodeРаспоряжение Правительства РФ № 1568-р, пункт 4 (табак и никотинсодержащая продукция) · large-scale evasion of customs payments is assessed under the rules the article sets for this list
  • Not goods for personal useРешение Совета ЕЭК № 107, приложение № 6, пункт 5 (табак и никотинсодержащая продукция сверх 200 сигарет, 50 сигар или 250 г либо ввозимые лицом младше 18 лет (в Казахстан — 21 года)) · applies to individuals: such goods move as commercial cargo

Export ban

applies to goods bought in that country or from its companies

  • USAПравила экспортного контроля США (EAR), часть 746, дополнение № 5 (предметы роскоши) (дороже порога цены из приложения)

Goods in customs transit may be tracked with a navigation seal: this depends on the route and procedure, not on the code (EAEU Agreement of 19.04.2022, EEC Board Decision No. 84).

Customs declaration hints

Boxes 33, 36, 44, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 2404110001
  • Сin the second subdivision, if the goods do not fall under the bans and restrictions that apply to the code
  • Мin the second subdivision, if the goods are on the marking list but its requirements do not apply to them
  • Оin the second subdivision, if goods with different names are declared under one code

Box 36 · Preference

  • ОООООООFees, duty, excise, VAT: no relief claimed; if the goods are not excisable, put a dash in the third element

Box 44 · Documents produced

  • 01408Документ об оценке соответствия, предусмотренный законодательством государства – члена Евразийского экономического союза, на территории которого продукция (товар) помещается под таможенные процедуры · Постановление № 2425

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)
  • 2010Ввозная таможенная пошлина (иные пошлины, налоги и сборы, имеющие эквивалентное действие), обязанность по уплате которой возникла с 1 сентября 2010 г.
  • 4290Акциз на табак (изделия с нагреваемым табаком), предназначенный для потребления путем нагревания · if the goods are excisable
  • 5010Налог на добавленную стоимость

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Each requirement in detailMandatory labelling · Veterinary, plant quarantine and sanitary control · Conformity assessment · How it is certified

Mandatory labelling

The code is named in the list of goods subject to labelling with identification means. Whether your product must be labelled depends on its name and its OKPD 2 code.

  • Item 3. Табак (табачные изделия), предназначенный для потребления путем нагревания

    Labelling mandatory from: 1 марта 2022 г.; 15 декабря 2022 г.; 7 апреля 2024 г.

Russian Government Order No. 792-r of 28.04.2018 as amended by Orders No. 1765-r of 04.07.2024, No. 249-r of 07.02.2025 and No. 956-r of 27.04.2026. Deadlines and procedures for individual groups are set by Government resolutions on labelling rules.

Veterinary, plant quarantine and sanitary control

Goods fall under supervision by their type and characteristics

  • Sanitary and epidemiological supervision (control)

    rule for the whole chapter 24
    Пищевые продукты (продукты в натуральном или переработанном виде, употребляемые человеком в пищу), в том числе полученные с использованием генно-инженерно-модифицированных (трансгенных) организмов; Табачные изделия и табачное сырье; Иная продукция (товары), в отношении которой одним из государств – членов Евразийского экономического союза введены временные санитарные меры

    Решение Коллегии Евразийской экономической комиссии от 17.09.2019 № 154

Conformity assessment

May apply

Whether the goods fall under a regulation depends on their name and characteristics. Check them against the list

  • Постановление № 2425Единый перечень продукции: сертификация и декларирование в РФ
    • Табак нагреваемый (изделия с нагреваемым табаком) — declaration of conformity (part of the heading) · ГОСТ Р 57458-2017
    • Жидкости для электронных систем доставки никотина (никотинсодержащие жидкости) — declaration of conformity (part of the heading) · ГОСТ Р 58109-2018
    • Электронные системы доставки никотина одноразового использования, заполненные жидкостью (только в части жидкости для ЭСДН) — declaration of conformity (part of the heading) · ГОСТ Р 58109-2018

Checked: the consolidated list of Government Decree No. 2425 and the lists of 42 technical regulations out of 52 adopted. The others have no list by HS code, so see the full list of regulations.

How it is certified

Valid documents in the EAEU unified register for subheading 2404 11: certificates 0, declarations 7.

By technical regulation
ТР ТС 035/20147
Schemes
1д63д1The letter after the scheme number shows the form: certification or declaration of conformity.
Manufacturers outside the EAEU
China4France1Indonesia1Portugal1

Manufacturers of these goods →Check a supplier’s document by its number →

Export from Russia

Documents required

A summary across all the lists we check: the document, its legal basis and whether it covers the whole code. Details are in the sections below.

  • Strategically important goodsПостановление Правительства РФ № 923, пункт 1(2) (табак и никотинсодержащая продукция) · large-scale smuggling is a criminal offence under Article 226.1 of the Russian Criminal Code
  • Goods listed for Article 194 of the Russian Criminal CodeРаспоряжение Правительства РФ № 1568-р, пункт 4 (табак и никотинсодержащая продукция) · large-scale evasion of customs payments is assessed under the rules the article sets for this list
  • Not goods for personal useРешение Совета ЕЭК № 107, приложение № 6, пункт 5 (табак и никотинсодержащая продукция сверх 200 сигарет, 50 сигар или 250 г либо ввозимые лицом младше 18 лет (в Казахстан — 21 года)) · applies to individuals: such goods move as commercial cargo

Customs declaration hints

Boxes 33, 47

Which codes go into the boxes of the goods declaration for this product. The codes come from the classifiers of Customs Union Commission Decision No. 378. Reliefs, document types and excise depend on the shipment, so such lines carry a condition.

Box 33 · Commodity code

  • 2404110001
  • Оin the second subdivision, if goods with different names are declared under one code

Box 47 · Calculation of payments

  • 1010Таможенные сборы за совершение таможенных операций (за таможенное оформление товаров, за таможенное декларирование товаров, за таможенные операции)

Completion rules and classifiers: Решение Комиссии Таможенного союза от 20.05.2010 № 257; классификаторы — Решение Комиссии Таможенного союза от 20.09.2010 № 378

Classification

Where it sits in the nomenclature

Section IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

  1. 24Tobacco and manufactured tobacco substitutes
  2. 2404 11 000 1you are here

Compare the description of your goods with the neighbouring codes on the subheading line above.

Notes to chapter 24 — Tobacco and manufactured tobacco substitutes 4 items

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover medicinal cigarettes (Chapter 30).

2. Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404.

3. For the purposes of heading 2404, the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.

Subheading note

Machine translation. The original is the Russian text of the EAEU tariff, and customs goes by it; this translation is for understanding only and has no legal force.

1. For the purposes of subheading 2403 11, the term hookah tobacco means tobacco intended for smoking by hookah and consisting of a mixture of tobacco and glycerin, containing or not containing aromatic oils and extracts, molasses or sugar, having or not having a fruity aroma. However, tobacco-free products intended for smoking by hookah are excluded from this subheading.

Classification rulings for this code (2)

Machine translation from Russian. The original is the Russian wording of the ruling, and customs goes by it; this translation is for understanding only and has no legal force.

Product, which is a mixture consisting of 78% of reconstituted tobacco made from small fractions of tobacco, tobacco vein and tobacco dust of the Virginia heat drying variety (in the process of obtaining reconstituted tobacco, the components are crushed and mixed to a state of homogeneous mass, then evaporated, dried in the form of a thin sheet and crushed), 20% of the leaf tobacco of the Virginia heat drying variety with a partially or fully separated medium (main) vein, 2% of glycerin, designed to increase the degree of vaporization, then evaporated in the final mixture of tobacco products (heated).

Full description

Designed for use as a raw material in the production of heated tobacco sticks (sticks) for tobacco heating systems, packaged in a C48 box with a net weight of 40 kg.

GRI 1 and 6

Heated tobacco product (stick) intended for an electronic device "Induction heating system ..." (carrying out heating of tobacco without burning); not included in the package, cylindrical shape (diameter 7.3 mm), 45 mm long) is made of: cylinder, Consisting of 100% homogenized tobacco (homogenetic tobacco material) obtained by grinding the tobacco mixture to a powdered homogenized state (particle size 25 microns) with the addition of glycerol, water, guar gum, propylene glycol, cellulose fibers and flavorings, in the center of which is a metal strip (acting as an induction heating element, size 4 x 12 mm); front cover; a thin hollow acetate tube, The design of which provides a rapid decrease in temperature, accelerating the formation of aerosol; a hollow acetate tube, performing the function of a separator between the tobacco cylinder and a thin hollow acetate tube; mouthpiece; external wrapping paper; mouthpiece paper.

Full description

Principle of operation: the stick is installed in an electronic device "Induction heating system ...", generating an alternating magnetic field converted into thermal energy, heating the metal strip inside the cylinder, as a result of which the homogenized tobacco mixture inside the cylinder is heated, which leads to the formation of a nicotine-containing aerosol, which is inhaled by the consumer. Disposable sticks are packed in 20 packs, which are then placed in blocks / packets (10 packs in a block / packet).

GRI 1 and 6

Rulings of other EAEU countries for this code (2)

An advance ruling binds only the country that issued it, but it shows how neighbours in the Union classify this product.

The EEC publishes these rulings in Russian only, and they are shown as published.

Belarus

Товар представляет собой нагреваемый табак в стиках, предназначенный для использования и потребления с устройствами «электронная система нагревания табака».

Full description

Продукция содержит гомогенизированный табак с добавлением глицерина, воды, гуаровой камеди, пропиленгликоля, волокон целлюлозы и ароматизаторов. Стик устанавливается в устройство «электронная система нагревания табака», где гомогенизированная табачная смесь нагревается, что приводит к образованию никотиносодержащего аэрозоля, который вдыхается потребителем. При употреблении товара процесса горения не происходит. Товар упаковывается по 20 штук в пачки, которые затем помещаются в блоки (10 пачек в блоке).

Основные правила интерпретации 1, 6 ТН ВЭД ЕАЭС

Kazakhstan

Нагреваемые табачные палочки - это продукция, предназначенная для использования в качестве расходного материала совместно с устройством для нагревания табака glo™ Hilo / glo™ Apex.

Full description

Нагреваемые табачные палочки состоят из двух предварительно обернутых частей: двойной фильтрующей части, включающей сегмент из ацетата целлюлозы с мундштучного конца (с капсулой или без) и бумажной трубки - теплопередающей колонки (HDC); тройной секционной части, включающей концевую заглушку (бумажный фильтр), табачный стержень (экструдированная многослойная структура) и ацетатно-целлюлозную трубку. Табачный стержень содержит восстановленный табак, ароматизаторы, связующие вещества и увлажнители. Окружность нагреваемых табачных палочек 22.

ОПИ 1 и 6

EEC decisions on this code

Rates, trade defence measures, licensing and classification: decisions since 2016 whose text names code 2404110001.

Titles of acts are given in Russian as published: this is how they are cited in customs documents.

Duty rate, quotas and trade defence

  • Duties and rates

    Решение Коллегии ЕЭК № 113

    О применении ставок ввозных таможенных пошлин в отношении товаров, происходящих из Объединенных Арабских Эмиратов и ввозимых на таможенную территорию Евразийского экономического союза

    adopted Aug 25, 2026 · published Aug 28, 2026 · entered into force Oct 6, 2026

    Text of the act (opens in a new tab)

Other decisions

  • Other

    Решение Совета ЕЭК № 48

    Об утверждении перечня объектов отслеживания, перевозимых автомобильным видом транспорта, в отношении которых применяются навигационные пломбы

    The decision names not this code but heading 2404: it covers all codes under it.

    adopted Jul 8, 2025 · published Aug 28, 2025 · entered into force Sep 27, 2025

    Text of the act (opens in a new tab)
All changes by weekFollow changes for this code

The right code is in the HS code search.