Other

Unmanufactured tobacco, not stemmed or stripped (other)

MOHFW CLEARANCE

HSN 2401 10 90 (unmanufactured tobacco, not stemmed or stripped — other) is subject to the Ministry of Health and Family Welfare (MOHFW) packaging and labelling regime 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) applies General Note 13 of the ITC (HS) Schedule as an additional import-policy overlay, and the Central Board of Indirect Taxes and Customs (CBIC) enforces compliance at the bill-of-entry stage.

What this is

HSN code

2401 10 90

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 MOHFW
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 the imported consignment carries the new set of health warnings on packaging as mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. Non-conforming labelling renders the consignment liable to detention and refusal of out-of-charge at the port.
GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Verify compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry. Upload mandatory customs documents in e-Sanchit and confirm the packaging and labelling declarations are current and match the notified health-warning specifications effective from 1 December 2022.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is preparing packaging to the pre-2022 health-warning specifications and discovering the non-conformity only at port after the vessel has berthed. The MOHFW Amendment Rules 2022 introduced a new set of health warnings operative from 1 December 2022, and customs officers verifying under CBIC Instruction 02/2023 will refuse out-of-charge for any consignment displaying superseded warnings — detention, demurrage, and ground rent accrue while re-labelling is arranged, if permitted at all.

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Frequently asked

Does HSN 2401 10 90 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 the ITC (HS) General Note 13 policy overlay administered by DGFT.

What is the effective date of the new health-warning requirements, and which notification governs them?

The new health warnings are operative with effect from 1 December 2022, notified by MOHFW via GSR 592(E) dated 21 July 2022 and clarified for customs purposes by CBIC Instruction 02/2023 dated 7 January 2023.

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, which encompasses unmanufactured tobacco imports under HSN 2401 10 90; compliance with the MOHFW packaging and labelling rules is therefore a condition of import for this tariff line.

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