Sun cured country (natu) tobacco
Sun cured country (natu) tobacco, partly or wholly stemmed
HSN 2401 20 20 (Sun cured country (natu) tobacco) is subject to the 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 via G.S.R. 592(E) dated 21-07-2022, with effect from 01 December 2022. The tariff line is governed by General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and customs clearance procedures are reinforced by CBIC Instruction 02/2023 dated 07-01-2023.
- Labelling compliance declaration from MOHFW
- Health warning conformity from MOHFW
- 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 packaging and labelling of imported sun cured country tobacco bears the new set of health warnings notified by MOHFW under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. Non-compliant labelling renders the consignment liable to detention and seizure at the port of import.G.S.R. 592(E) dated 21-07-2022 · MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
- 2Confirm compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry, as the import of tobacco products is expressly conditioned on adherence to the MOHFW packaging and labelling regime. Upload all supporting labelling-compliance documentation in e-Sanchit prior to seeking out-of-charge.General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023
The most common error on this tariff line is shipping consignments with packaging prepared under the pre-2022 health-warning specifications, which were superseded with effect from 01 December 2022. A consignment that displays outdated health warnings does not satisfy the MOHFW Amendment Rules, 2022 — even if all other import conditions are met — and customs will not grant out-of-charge until compliant packaging is demonstrated; rectification after arrival attracts demurrage and ground rent at the port while the discrepancy is resolved.