Tobacco for manufacture of biris, not stemmed

Unmanufactured biri tobacco, not stemmed or stripped

MOHFW CLEARANCE

HSN 2401 10 50 (Tobacco for manufacture of biris, not stemmed) 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 Directorate General of Foreign Trade (DGFT) administers an ITC (HS) policy overlay under General Note 13 of the ITC (HS) Schedule, and the Central Board of Indirect Taxes and Customs (CBIC) enforces documentary verification at the bill of entry.

What this is

HSN code

2401 10 50

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Labelling compliance declaration from MOHFW
Health warning conformance from CBIC
ITC (HS) policy compliance 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 on the consignment conforms to the new health warnings notified by the Ministry of Health and Family Welfare 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 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
2
Upload documentary evidence of labelling compliance in e-Sanchit before filing the bill of entry. The proper officer is required to verify conformance with the health-warning specifications under CBIC Instruction 02/2023 dated 07-01-2023 before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023
3
Confirm compliance with General Note 13 of the ITC (HS) Schedule, which subjects all tobacco product imports to the COTPA packaging and labelling provisions. Any import that does not satisfy the General Note 13 condition is treated as a Restricted-import violation under DGFT policy.
General Note 13 of the ITC (HS) Schedule · GSR 592(E) dated 21-07-2022

A word of counsel

The most common error on this tariff line is shipping with packaging that carries the pre-2022 health warnings, on the assumption that unmanufactured tobacco is subject to a lighter labelling standard than finished tobacco products. The COTPA Amendment Rules, 2022 apply to all tobacco imports covered by General Note 13, including unmanufactured leaf destined for biri manufacture; consignments bearing superseded health warnings are detained and cannot be relabelled after arrival without a separate MOHFW-sanctioned process.

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Frequently asked

Does HSN 2401 10 50 require BIS certification?

No, unmanufactured biri 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 policy oversight under General Note 13 of the ITC (HS) Schedule.

Which specific health-warning specifications must the packaging meet at the bill of entry?

The packaging must conform to the new set of health warnings notified via GSR 592(E) dated 21 July 2022, operative from 1 December 2022; details are published on the MOHFW website at mohfw.nic.in, and CBIC Instruction 02/2023 directs proper officers to verify this before granting out-of-charge.

Does the COTPA labelling obligation apply to unmanufactured tobacco or only to finished tobacco products?

General Note 13 of the ITC (HS) Schedule extends the COTPA packaging and labelling obligations to all tobacco imports, including unmanufactured forms such as biri tobacco; there is no carve-out for raw or unprocessed leaf.

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