Sun cured virginia tobacco

Sun cured virginia tobacco, partly or wholly stemmed

MOHFW CLEARANCE

HSN 2401 20 30 (Sun cured virginia tobacco) is subject to Ministry of Health and Family Welfare (MOHFW) packaging and labelling compliance 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) administers an ITC (HS) import policy overlay under General Note 13 of Schedule I, and Central Board of Indirect Taxes and Customs (CBIC) enforces label-compliance verification at the bill of entry.

What this is

HSN code

2401 20 30

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 compliance declaration from MOHFW
Label conformance documentation from CBIC
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 all packaging and labelling of the consignment conforms to the new health warnings notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. Non-conforming labels render the consignment liable to detention at the port of entry.
GSR 592(E) dated 21-07-2022 · MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
At the bill of entry, verify compliance with General Note 13 of the ITC (HS) Schedule I and upload the required label-compliance documentation in e-Sanchit before seeking out-of-charge. Customs officers will verify uploaded documents against the CBIC instruction before granting clearance.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule I

A word of counsel

The most common error on this tariff line is shipping consignments carrying pre-amendment health warnings — i.e., warnings predating the GSR 592(E) set notified on 21 July 2022 — on the basis that the product is unmanufactured tobacco rather than a finished tobacco product. General Note 13 applies to tobacco products at every stage of processing covered by Chapter 24, and CBIC Instruction 02/2023 makes label-verification mandatory at the bill of entry regardless of the downstream use of the imported leaf.

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Frequently asked

Does HSN 2401 20 30 require BIS certification?

No, unmanufactured tobacco is not within the BIS Quality Control Order regime. Import is governed by Ministry of Health and Family Welfare packaging and labelling rules under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with the DGFT ITC (HS) General Note 13 policy overlay.

Which health warning set applies to consignments of sun cured virginia tobacco imported after 1 December 2022?

The new health warnings notified under GSR 592(E) dated 21 July 2022, operative from 1 December 2022, apply. Details are published on the MOHFW website and were communicated to customs via CBIC Instruction 02/2023 dated 07-01-2023.

Does the MOHFW labelling requirement apply to partly stemmed leaf tobacco or only to finished tobacco products?

General Note 13 of the ITC (HS) Schedule I applies to any cigarette or tobacco product imported under Chapter 24, including partly or wholly stemmed unmanufactured leaf; the Amendment Rules do not limit compliance to finished consumer-pack formats.

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