Tobacco for manufacture of hookah tobacco

Unmanufactured tobacco for hookah tobacco manufacture

MOHFW CLEARANCE

HSN 2401 20 80 (Tobacco for manufacture of hookah 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 also governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under General Note 13 of the ITC (HS) Schedule, with customs enforcement coordinated by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2401 20 80

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) policy compliance from DGFT
Health warning conformance certificate from exporter

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 packaging and labelling conforms to the new health warnings notified by the Ministry of Health and Family Welfare with effect from 1 December 2022. Non-conforming labelling renders the consignment liable to detention and refusal of out-of-charge at the port of import.
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, which makes every import of cigarettes or other tobacco products — including hookah tobacco inputs — subject to the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. Upload the required labelling-compliance documentation in e-Sanchit before filing the bill of entry.
General Note 13 of the 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 product as an unmanufactured bulk input exempt from the Cigarettes and Other Tobacco Products labelling regime. General Note 13 of the ITC (HS) Schedule applies to all tobacco products without a carve-out for semi-processed or raw stemmed tobacco destined for further manufacture; consignments presented with pre-December 2022 health warnings are treated as non-compliant and are detained pending re-labelling or re-export.

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Frequently asked

Does HSN 2401 20 80 require BIS certification?

No, unmanufactured tobacco for hookah manufacture is not covered by any BIS Quality Control Order. Import is governed by Ministry of Health and Family Welfare packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, via General Note 13 of the ITC (HS) Schedule.

When did the new health warnings under GSR 592(E) become mandatory for imported tobacco?

The new set of health warnings notified by MOHFW under GSR 592(E) dated 21 July 2022 became mandatory for imports with effect from 1 December 2022, as clarified by CBIC Instruction 02/2023 dated 07 January 2023.

Does the COTPA labelling obligation apply to partly stemmed tobacco that is not a finished consumer product?

Yes. General Note 13 of the ITC (HS) Schedule applies to any tobacco product imported under Chapter 24, including partly or wholly stemmed tobacco intended for hookah tobacco manufacture, with no exemption for upstream or bulk-input consignments.

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