Tobacco for manufacture of chewing tobacco

Unmanufactured tobacco for chewing tobacco manufacture

MOHFW CLEARANCE

HSN 2401 10 60 (Tobacco for manufacture of chewing 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 1 December 2022. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under General Note 13 of the ITC (HS) Schedule, and the Central Board of Indirect Taxes and Customs (CBIC) enforces label-compliance verification at the bill of entry stage.

What this is

HSN code

2401 10 60

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 importer
ITC (HS) General Note 13 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 of the imported consignment conforms to the new set of health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. Non-conforming labels render the consignment liable to detention and re-export at the importer's cost.
GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Before filing the bill of entry, verify that the consignment satisfies General Note 13 of the ITC (HS) Schedule governing all tobacco product imports. Upload supporting label-compliance documentation in e-Sanchit and ensure the proper officer can verify conformance before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13, ITC (HS) Schedule

A word of counsel

The most frequent error on this tariff line is shipping consignments with pre-amendment health-warning artwork — labels valid under the pre-December 2022 rules are non-compliant from 1 December 2022 onward, and the proper officer is directed under CBIC Instruction 02/2023 to verify label conformance at the port before out-of-charge. Artwork approval and print lead times must be factored into procurement cycles; a detained consignment cannot be relabelled in a customs warehouse without a separate CBIC permission, and prolonged detention accrues demurrage and ground rent.

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Frequently asked

Does HSN 2401 10 60 require BIS certification?

No, unmanufactured tobacco for chewing tobacco manufacture 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 enforcement overlays.

Which specific health-warning requirements apply at the bill of entry stage?

The new set of health warnings notified via GSR 592(E) dated 21 July 2022 and operative from 1 December 2022 applies; details are published on the MOHFW website, and CBIC Instruction 02/2023 dated 07 January 2023 directs customs officers to verify conformance before out-of-charge.

Does General Note 13 of the ITC (HS) Schedule apply to unmanufactured tobacco or only to finished tobacco products?

General Note 13 applies to cigarettes and any other tobacco product imported under the ITC (HS) Schedule, which encompasses unmanufactured tobacco including this tariff line, meaning the packaging and labelling rules are triggered even before the product undergoes domestic manufacture into chewing tobacco.

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