Flue cured virginia tobacco

Unmanufactured flue cured virginia tobacco, not stemmed

MOHFW CLEARANCE

HSN 2401 10 10 (Flue cured virginia tobacco) is subject to Ministry of Health and Family Welfare (MOHFW) packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified with effect from 01 December 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy overlay under General Note 13 of the ITC (HS) Schedule, with Central Board of Indirect Taxes and Customs (CBIC) verification at the bill-of-entry stage.

What this is

HSN code

2401 10 10

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022

Customs documentation

Health warning compliance declaration from MOHFW
Import policy compliance from DGFT
Label conformity verification from CBIC

Applicable Partner Government Agencies

MOHFWMOHFW·Ministry of Health and Family Welfare

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Ensure all packaging and labelling of the consignment conforms to the new set of health warnings notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 01 December 2022. Non-conforming labels render the consignment liable to detention at the port of entry.
GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Comply with General Note 13 of the ITC (HS) Schedule at the bill-of-entry stage, which subjects all imports of cigarettes and other tobacco products — including unmanufactured tobacco — to the MOHFW packaging and labelling provisions. CBIC officers are directed to verify health-warning compliance before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is treating unmanufactured tobacco as outside the ambit of the Cigarettes and Other Tobacco Products packaging regime on the assumption that it is a raw material, not a finished product. General Note 13 of the ITC (HS) Schedule applies the MOHFW health-warning rules to any tobacco import, and CBIC Instruction 02/2023 directs officers to verify label compliance at the bill of entry — a consignment arriving with pre-2022 health warnings or non-compliant label dimensions will be detained pending re-labelling or re-export.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2401 10 10 require BIS certification?

No, unmanufactured tobacco falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with the ITC (HS) General Note 13 overlay administered by DGFT.

When did the new MOHFW health-warning labelling requirements take effect for tobacco imports?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 notified under GSR 592(E) dated 21 July 2022 took effect from 01 December 2022, and CBIC Instruction 02/2023 dated 07 January 2023 directed customs officers to enforce compliance at the bill of entry from that date.

What happens if a tobacco consignment arrives with non-compliant health warnings?

Consignments carrying pre-2022 or otherwise non-conforming health warnings are subject to detention at the port of entry; the importer faces a choice between re-labelling under customs supervision — where permitted — or re-export at the importer's cost and risk of demurrage and ground rent.

Last verified against gazette notifications: 2026-05-16. Source: MOHFW / DGFT / CBIC / Indian Customs CUSDATA.