Tobacco for manufacture of hookah tobacco
Unmanufactured tobacco for hookah tobacco manufacture
HSN 2401 10 80 (Tobacco for manufacture of hookah tobacco) is subject to the Ministry of Health and Family Welfare (MOHFW) mandatory health-warning 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) classifies this tariff line as subject to General Note 13 of the ITC (HS) Schedule, and Central Board of Indirect Taxes and Customs (CBIC) has issued binding instruction for customs verification of label compliance at the bill of entry.
- Label compliance declaration from MOHFW
- Health warning conformance from importer
- 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 imported tobacco consignments under this tariff line carry 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, with effect from 1 December 2022. Non-compliant labelling renders the consignment liable to detention at port pending rectification or re-export.G.S.R. 592(E) dated 21-07-2022 · MOHFW letter No. D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
- 2At the bill of entry stage, confirm that the mandatory health-warning labels comply with General Note 13 of the ITC (HS) Schedule. The proper officer is required under CBIC Instruction 02/2023 to verify label compliance before granting out-of-charge; upload supporting label-compliance documentation in e-Sanchit prior to filing.CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of the ITC (HS) Schedule
The most common error on this tariff line is sourcing finished packaging from the foreign manufacturer without verifying that the health-warning artwork matches the specifications notified under G.S.R. 592(E) dated 21 July 2022 — the 2022 Amendment Rules introduced a new set of pictorial and textual warnings that replaced the prior version, and consignments bearing the old warnings are treated as non-compliant regardless of when the order was placed. Label rectification at the port of import is not permitted as a routine remedy; a consignment that arrives with outdated health warnings faces detention, demurrage, and potential re-export order.