Business Industry Classification (BIC) updates for the vape and e-cigarette industry Business Industry Classification (BIC) updates for the vape and e-cigarette industry

From 1 April 2025, new Business Industry Classification (BIC) codes apply to businesses in the vape and e-cigarette industry.

Find out which code to use for your business.

• Specialist vape stores selling e-cigarettes, vapes and e-liquids should use the code G427935 (Electronic cigarette, vape and e-liquid retailing).
• If your business sells vapes or e-cigarettes and other products, such as a dairy or petrol station, keep using your current code, G411010 (Dairy/superette operation) or G400030 (Service station operation).
• Businesses importing e-liquids and selling them to retailers should use the F373915 (E-liquid (for electronic cigarette and vape) wholesaling) code.
• Businesses importing e-cigarettes or vapes and selling them to retailers should use the code F360615 (Electronic cigarette and vape wholesaling).
• Businesses manufacturing e-liquids should use the C189915 (E-liquid (for electronic cigarette and vape) manufacturing) code.

Choosing the correct BIC code is important

We use your BIC code to share business information with ACC and Stats NZ. Choosing the correct code makes sure these agencies have accurate data about your business.

ACC uses the BIC code to calculate your levies. If you use the wrong code, your ACC invoices may be wrong. Find out how ACC calculates levies.

ACC – Calculating your levies

Stats NZ uses the BIC code for data analysis.

Update your BIC Code through myIR or when you file your tax return.

Log in to myIR