Tobacco for manufacture of chewing tobacco

Unmanufactured tobacco for chewing tobacco manufacture

MOHFW CLEARANCE

HSN 2401 20 60 (Tobacco for manufacture of chewing 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 with effect from 1 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), with Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 providing the customs-clearance overlay.

What this is

HSN code

2401 20 60

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
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 imported tobacco bears the new set of health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. Packaging that does not conform to the GSR 592(E) specifications is not eligible for customs out-of-charge, regardless of the bill-of-entry status.
GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Confirm compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry, and upload the requisite labelling-compliance documentation in e-Sanchit. The proper officer must verify the health-warning compliance at the time of clearance per CBIC Instruction 02/2023.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of the ITC (HS) Schedule

A word of counsel

The error most frequently encountered on this tariff line is shipping against packaging produced under the pre-2022 health-warning specifications — labels lawfully printed before 1 December 2022 do not satisfy the GSR 592(E) requirements and will trigger detention at the port of import. The amendment applies to the packaging itself, not merely to the finished tobacco product, so unmanufactured tobacco consigned for further processing must arrive bearing compliant labelling before it enters the domestic manufacturing chain.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2401 20 60 require BIS certification?

No, unmanufactured tobacco for chewing tobacco manufacture is not covered by any BIS Quality Control Order. 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 DGFT General Note 13 and CBIC Instruction 02/2023 as the policy and customs overlays.

From what date are the new health warnings under GSR 592(E) operative, and where can the specifications be accessed?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 came into force on 1 December 2022; the full health-warning specifications are published on the MOHFW website at mohfw.nic.in, as notified in GSR 592(E) dated 21 July 2022.

What happens if a consignment of HSN 2401 20 60 arrives with non-compliant health warnings?

The proper officer is instructed under CBIC Instruction 02/2023 to withhold out-of-charge until labelling compliance is established; a consignment that cannot be brought into conformity at the port faces re-export or confiscation under the applicable COTPA provisions.

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