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Unflavored Nicotine Salt E-Liquid from Japan

High-purity nicotine salt base liquid without flavors, used in low-wattage pod vapes for smooth inhalation without combustion. HTS 2404.12.10 applies to such other mixtures containing nicotine for personal vaporizers. Excludes combusted or water pipe tobaccos per subheading notes.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%

Import Tips

Declare PG/VG/nicotine ratios precisely; variations can trigger lab testing at entry

Avoid bulk drums; import in consumer-ready sizes to prevent reclassification as intermediate goods

Comply with TTB labeling if alcohol-based carriers are used