Cigar and cheroots
Cigars and cheroots containing tobacco
HSN 2402 10 10 (Cigar and cheroots) 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, operative from 1 December 2022. The Directorate General of Foreign Trade (DGFT) administers an ITC (HS) import policy overlay under General Note 13 of the ITC (HS) Schedule, and Central Board of Indirect Taxes and Customs (CBIC) instruction-level compliance applies at the bill of entry.
- Health warning compliance declaration from MOHFW
- ITC (HS) General Note 13 declaration from DGFT
- Label conformity evidence from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure every unit of imported cigars and cheroots carries the new set of health warnings notified by the Ministry of Health and Family Welfare with effect from 1 December 2022. Non-conforming packaging is liable to detention and refusal of out-of-charge at the bill of entry stage.GSR 592(E) dated 21-07-2022 · MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
- 2Verify compliance with General Note 13 of Schedule I of the ITC (HS) 2022 before filing the bill of entry; the import of any tobacco product is subject to the packaging and labelling provisions notified under GSR 592(E). Upload supporting label-compliance documentation in e-Sanchit to satisfy customs verification under CBIC Instruction 02/2023.CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule
The most common error on this tariff line is shipping consignments with health-warning artwork finalised before 1 December 2022 — the pre-2022 warning set no longer satisfies the Amendment Rules, and customs will not grant out-of-charge regardless of whether the DGFT policy declaration is in order. Confirm that the manufacturer's print run reflects the GSR 592(E) warnings and obtain written confirmation from the overseas supplier before the vessel departs; relabelling after arrival is not a permissible rectification for tobacco products under the MOHFW labelling regime.