Sun cured country (natu) tobacco
Sun cured country (natu) tobacco, unmanufactured unstemmed
HSN 2401 10 20 (Sun cured country (natu) 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, operative from 1 December 2022. The tariff line carries an ITC (HS) policy overlay administered by the Directorate General of Foreign Trade (DGFT) under General Note 13 of the ITC (HS) Schedule, with Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 governing bill-of-entry verification.
- Label compliance declaration from MOHFW
- Health warning conformance from exporter
- ITC (HS) General Note 13 declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure all packaging and labelling of the consignment conforms to the new health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 1 December 2022. Non-conforming labelling renders the consignment liable to detention and refusal of out-of-charge at the port of import.GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
- 2Confirm compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry. The Proper Officer will verify that mandatory labelling documents evidencing health-warning conformance have been uploaded in e-Sanchit prior to granting out-of-charge.General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023
The most common error on this tariff line is presenting packaging that conforms to pre-2022 health-warning specifications. The Amendment Rules, 2022 notified an entirely new set of health warnings effective 1 December 2022, and consignments bearing the prior-generation warnings are treated as non-compliant regardless of manufacturing date or country of origin. Verify current warning artwork against the specifications published on the MOHFW website (mohfw.nic.in) before the consignment is packed and shipped.