Burley tobacco

Unmanufactured burley tobacco, not stemmed or stripped

MOHFW CLEARANCE

HSN 2401 10 40 (Burley 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 via G.S.R. 592(E) dated 21-07-2022 with effect from 01-12-2022. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under General Note 13 of the ITC (HS) Schedule, and Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 governs customs-level verification of the updated health-warning compliance.

What this is

HSN code

2401 10 40

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Label compliance declaration from MOHFW
Health-warning conformance from exporter
ITC (HS) General Note 13 declaration from DGFT

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 burley tobacco consignment conforms to the new set of health warnings prescribed by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 01-12-2022. Non-compliant labelling renders the consignment liable to detention and refusal of out-of-charge.
G.S.R. 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Comply with the import-entry conditions under General Note 13 of the ITC (HS) Schedule, which makes all tobacco product imports subject to the MOHFW packaging and labelling regime. Upload applicable label-compliance documentation in e-Sanchit before filing the bill of entry.
General Note 13 of the ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The most common error on this tariff line is shipping consignments packaged under pre-December 2022 health-warning specifications, assuming unmanufactured tobacco is exempt from the retail labelling obligation. MOHFW's Amendment Rules, 2022 apply to tobacco products at import stage, not only at retail; customs officers verifying under CBIC Instruction 02/2023 will check label conformity against the G.S.R. 592(E) specifications before granting out-of-charge, and a non-conforming label is not rectifiable at port without re-export or destruction.

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Frequently asked

Does HSN 2401 10 40 require BIS certification?

No, unmanufactured burley tobacco is not within the BIS Quality Control Order regime. 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 DGFT General Note 13 and CBIC Instruction 02/2023 as the operative customs-level overlay.

When did the new health-warning requirements take effect, and which notification governs them?

The updated health-warning specifications took effect from 01-12-2022 under G.S.R. 592(E) dated 21-07-2022, with implementation guidance issued by MOHFW vide letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 and customs-level instructions issued via CBIC Instruction 02/2023 dated 07-01-2023.

Does the MOHFW labelling requirement apply to unmanufactured tobacco like burley leaf, or only to finished tobacco products?

General Note 13 of the ITC (HS) Schedule applies to cigarettes and any other tobacco product at import; customs authorities applying CBIC Instruction 02/2023 treat the labelling obligation as attaching at the bill-of-entry stage irrespective of whether the tobacco is in unmanufactured or finished form.

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