Flue cured virginia tobacco

Unmanufactured flue cured virginia tobacco, stemmed or stripped

MOHFW CLEARANCE

HSN 2401 20 10 (Flue cured virginia tobacco) is subject to mandatory packaging and labelling requirements administered by the Ministry of Health and Family Welfare (MOHFW) 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) and Central Board of Indirect Taxes and Customs (CBIC) apply policy overlays under General Note 13 of the ITC (HS) Schedule.

What this is

HSN code

2401 20 10

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 MOHFW
ITC (HS) General Note 13 declaration to 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 on the consignment conforms to the new set of health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Non-conforming labels are grounds for detention and refusal of out-of-charge 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 label compliance documentation in e-Sanchit before filing the bill of entry, confirming adherence to General Note 13 of the ITC (HS) Schedule. The customs proper officer will verify label-compliance documentation before granting out-of-charge.
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 shipping consignments with pre-amendment health warning artwork — labels designed before 1 December 2022 that do not carry the revised warning set notified under GSR 592(E). Because the label-compliance check occurs at the bill-of-entry stage, a non-conforming print run cannot be corrected after vessel departure; relabelling at the port of import is not treated as a rectifiable labelling defect and typically results in consignment detention pending resolution with MOHFW.

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Frequently asked

Does HSN 2401 20 10 require BIS certification?

No, unmanufactured tobacco is outside 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 and CBIC.

When did the revised health warning requirements take effect for imported tobacco products?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 notified under GSR 592(E) dated 21 July 2022 came into effect from 1 December 2022, as confirmed by CBIC Instruction 02/2023 dated 7 January 2023.

Does the packaging and labelling requirement apply to unmanufactured tobacco such as stemmed leaf, or only to finished tobacco products?

General Note 13 of the ITC (HS) Schedule applies to cigarettes and any other tobacco product; importers of unmanufactured tobacco should confirm applicable labelling obligations directly against the MOHFW amendment rules and the CBIC instruction, as the CCR cites the requirement for this tariff line without limiting it to finished products.

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