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Burley tobacco

Partly or wholly stemmed burley tobacco, unmanufactured

MOHFW CLEARANCE

HSN 2401 20 40 (Burley tobacco) is subject to 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 01-12-2022. The Directorate General of Foreign Trade (DGFT) classifies the tariff line under General Note 13 of the ITC (HS) Schedule, and the Central Board of Indirect Taxes and Customs (CBIC) administers verification at the bill-of-entry stage per Instruction 02/2023.

What this is
HSN code
2401 20 40
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. 1
    Ensure all packaging and labelling of the imported burley tobacco consignment conforms to the new health-warning specifications mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 01-12-2022. Non-conforming labelling renders the consignment liable to detention and refusal of out-of-charge by customs.
    G.S.R. 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
  2. 2
    At the bill-of-entry stage, upload evidence of labelling compliance in e-Sanchit and ensure the consignment satisfies General Note 13 of the ITC (HS) Schedule before seeking out-of-charge. The proper officer verifies conformity with the amended health-warning rules per CBIC Instruction 02/2023.
    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 health-warning artwork or print specifications prepared under the pre-2022 labelling regime. The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 introduced a new set of health warnings effective 01-12-2022, and artwork finalised before that date is non-compliant; a consignment bearing superseded warnings will be detained at the port of import pending rectification, with demurrage and ground rent accruing during the hold.

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Frequently asked
Does HSN 2401 20 40 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 overlay administered by DGFT.
Which specific health-warning rules apply at the bill of entry for this tariff line?
The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified via G.S.R. 592(E) dated 21-07-2022, apply with effect from 01-12-2022; CBIC Instruction 02/2023 dated 07-01-2023 directs the proper officer to verify conformity with the new health-warning specifications before granting out-of-charge.
Does the labelling obligation under General Note 13 apply to unmanufactured tobacco such as stemmed burley, or only to finished tobacco products?
General Note 13 of the ITC (HS) Schedule applies to any tobacco product covered by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022; importers of stemmed or stripped burley tobacco must confirm with their MOHFW/CBIC contact whether their specific presentation triggers packaging-label requirements at the time of import.
Last verified against gazette notifications: 2026-05-16. Source: MOHFW / DGFT / CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 24 · Tobacco and manufactured tobacco substitutesHSNUNMANUFACTURED TOBACCO; TOBACCO REFUSEHSNTobacco, partly or wholly stemmed or stripped: