Tobacco refuse

Tobacco refuse, unmanufactured tobacco waste

MOHFW CLEARANCE

HSN 2401 30 00 (Tobacco refuse) 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 GSR 592(E) dated 21-07-2022 with effect from 01-12-2022. As a waste product, import is additionally subject to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and Para 8(b) of the General Notes regarding import policy in the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT).

What this is

HSN code

2401 30 00

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
Hazardous waste import authorisation from CPCB
ITC (HS) policy compliance 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 refuse consignments bear the revised health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. The new warning set, notified via GSR 592(E) dated 21-07-2022, became operative from 01-12-2022 and applies to all tobacco products and packaging entering India.
GSR 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · CBIC Instruction 02/2023 dated 07-01-2023
2
Confirm compliance with Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016, and Para 8(b) of the General Notes regarding import policy in the ITC (HS) Schedule before filing the bill of entry. Tobacco refuse classified as waste is subject to this overlay in addition to the MOHFW labelling regime.
Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 · General Note 13 and Para 8(b) of the ITC (HS) Import Policy

A word of counsel

The most common error on this tariff line is treating tobacco refuse as a raw material exempt from the tobacco-product labelling regime and overlooking the concurrent hazardous-waste overlay. Tobacco refuse triggers both the MOHFW packaging and labelling requirements under General Note 13 of the ITC (HS) Schedule and the waste-specific compliance requirements under Para 8(b); a consignment deficient in either limb is liable to detention at the port of import pending regularisation, with demurrage accruing throughout.

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Frequently asked

Does HSN 2401 30 00 require BIS certification?

No, tobacco refuse is not within the BIS Quality Control Order regime; no BIS QCO covers this product family. 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 a concurrent hazardous-waste overlay under the Hazardous Waste (Management and Transboundary Movement) Rules, 2016.

When did the revised MOHFW health-warning requirements take effect for imported tobacco products?

The revised health warnings notified via GSR 592(E) dated 21-07-2022 became operative from 01-12-2022, as clarified by CBIC Instruction 02/2023 dated 07-01-2023 and MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022.

Does the hazardous-waste overlay under Rules 12 and 13 apply even if the tobacco refuse is intended for industrial processing?

Yes. Para 8(b) of the General Notes regarding import policy in the ITC (HS) Schedule subjects all waste imports to Rules 12 and 13 of the Hazardous Waste (Management and Transboundary Movement) Rules, 2016 irrespective of the intended end-use of the imported material.

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