Tobacco for manufacture of cigar and cheroot

Partly or wholly stemmed tobacco for cigar and cheroot manufacture

MOHFW CLEARANCE

HSN 2401 20 70 (Tobacco for manufacture of cigar and cheroot) 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, operative from 1 December 2022. The tariff line is also subject to the ITC (HS) import policy 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-level oversight applies at the bill-of-entry stage.

What this is

HSN code

2401 20 70

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
ITC (HS) General Note 13 declaration from DGFT
Health warning conformance 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 and labelling of the imported tobacco conforms to the new health-warning specifications notified by MOHFW with effect from 1 December 2022. The applicable rules are the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified vide G.S.R. 592(E) dated 21-07-2022; non-conforming labelling renders the consignment liable to detention and re-export.
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
File the bill of entry in compliance with General Note 13 of the ITC (HS) Schedule, which subjects all imports of cigarettes and other tobacco products to the COTPA packaging and labelling provisions. The customs proper officer will verify conformance with MOHFW's updated health-warning specifications before granting 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 shipping with packaging bearing the pre-December 2022 health warnings, on the assumption that unmanufactured tobacco used as an intermediate input escapes the COTPA labelling regime. General Note 13 applies to all tobacco product imports, including stemmed or stripped leaf intended for downstream cigar and cheroot manufacture; consignments with non-conforming health warnings are detained at port of import, and correction of labelling after arrival does not cure the original breach.

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Frequently asked

Does HSN 2401 20 70 require BIS certification?

No, unmanufactured tobacco for cigar and cheroot 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 DGFT ITC (HS) General Note 13 policy overlay.

Which health-warning specifications apply to packaging under this tariff line?

The new health-warning set notified by MOHFW vide G.S.R. 592(E) dated 21-07-2022, operative from 1 December 2022, applies; details are accessible at www.mohfw.nic.in and were communicated to customs field formations via CBIC Instruction 02/2023 dated 07-01-2023.

Does the COTPA labelling requirement apply to stemmed leaf tobacco imported solely for manufacture rather than direct consumer sale?

Yes. General Note 13 of the ITC (HS) Schedule applies to all imports of cigarettes and other tobacco products without carve-out for intermediate manufacturing inputs, and MOHFW's letter dated 09-12-2022 confirms the regime's application from 01-12-2022.

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