Tobacco for manufacture of biris

Unmanufactured tobacco, partly stemmed, for biri manufacture

MOHFW CLEARANCE

HSN 2401 20 50 (Tobacco for manufacture of biris) 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, operative from 1 December 2022. The tariff line carries an ITC (HS) Restricted-import policy overlay administered by the Directorate General of Foreign Trade (DGFT) under General Note 13 of the ITC (HS) Schedule, and Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 governs customs-stage compliance verification.

What this is

HSN code

2401 20 50

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
Import policy declaration from DGFT
Chapter 24 label compliance from 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 bears the revised health warnings notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 1 December 2022. Non-compliant labelling renders the consignment liable to detention and refusal of out-of-charge 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
Verify compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry, confirming the consignment satisfies the Restricted-import policy condition for tobacco products. Upload all mandatory documents in e-Sanchit prior to out-of-charge.
General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The most common error on this tariff line is treating the labelling requirement as a post-clearance obligation rather than a pre-shipment condition. The revised health-warning specifications under the 2022 Amendment Rules must be incorporated into packaging at the manufacturing stage before export; consignments arriving with legacy health warnings are not reclassifiable as rectifiable labelling defects and face outright refusal of customs out-of-charge, triggering demurrage and potential re-export at the importer's cost.

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Frequently asked

Does HSN 2401 20 50 require BIS certification?

No, unmanufactured tobacco for biri manufacture 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) Restricted-import policy overlay administered by DGFT under General Note 13.

Which health warnings must appear on packaging of tobacco imported under this tariff line?

The new set of health warnings notified by MOHFW via GSR 592(E) dated 21 July 2022, operative from 1 December 2022, is mandatory; details are accessible from the MOHFW website and were communicated to customs via CBIC Instruction 02/2023 dated 07 January 2023.

What enforcement action applies if a consignment arrives with non-compliant tobacco packaging?

A consignment bearing health warnings that do not conform to the 2022 Amendment Rules specifications is liable to detention at the port of entry, refusal of out-of-charge by the proper officer, and potential re-export or confiscation under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022.

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