Tobacco for manufacture of cigar and cheroot

Unmanufactured tobacco for cigar and cheroot manufacture

MOHFW CLEARANCE

HSN 2401 10 70 (Tobacco for manufacture of cigar and cheroot) is subject to the Ministry of Health and Family Welfare (MOHFW) health-warning labelling regime 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 December 2022. The tariff line is also governed by the ITC (HS) import policy 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) customs oversight applying at the bill of entry.

What this is

HSN code

2401 10 70

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 label declaration from MOHFW
ITC (HS) policy compliance from DGFT
Chapter 24 qualifiers 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 imported tobacco consignment conforms to the new set of health warnings notified by the Ministry of Health and Family Welfare under G.S.R. 592(E) dated 21-07-2022. Non-conforming labels as of 01 December 2022 render 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 · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022
2
Confirm compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry. Upload all mandatory documents in e-Sanchit and ensure the CBIC proper officer can verify label-compliance documentation before out-of-charge is granted.
General Note 13 of 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 against packaging artwork approved under earlier health-warning specifications, without updating to the new warning set notified under G.S.R. 592(E) with effect from 01 December 2022. Labelling defects on tobacco products are treated as non-rectifiable at the port of import — unlike certain food-labelling deficiencies — and a consignment arriving with superseded health warnings faces detention and potential re-export rather than a label-correction window.

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Frequently asked

Does HSN 2401 10 70 require BIS certification?

No, unmanufactured 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 ITC (HS) policy compliance under General Note 13 administered by DGFT.

Which specific health-warning notification applies at the bill of entry for this tariff line?

The applicable notification is G.S.R. 592(E) dated 21-07-2022, operative from 01 December 2022; CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify conformance with this updated warning set before granting out-of-charge.

Does the MOHFW health-warning obligation apply to unmanufactured tobacco or only to finished tobacco products?

General Note 13 of the ITC (HS) Schedule extends the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 to any tobacco product import, and customs instructions confirm verification applies at the bill-of-entry stage regardless of whether the goods are unmanufactured or finished.

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