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HomeHSNChapter 24HSN 2402 10 10

Cigar and cheroots

Cigars and cheroots containing tobacco

MOHFW CLEARANCE

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.

What this is
HSN code
2402 10 10
Chapter
24 · Tobacco and manufactured tobacco substitutes
Primary regulator
MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022
Customs documentation
  • Health warning compliance declaration from MOHFW
  • ITC (HS) General Note 13 declaration from DGFT
  • Label conformity evidence from importer
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. 1
    Ensure 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
  2. 2
    Verify 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
A word of counsel

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.

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Frequently asked
Does HSN 2402 10 10 require BIS certification?
No, cigars and cheroots are 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 the ITC (HS) General Note 13 overlay administered by DGFT.
What health-warning requirements apply to imported cigars and cheroots from 1 December 2022?
The new set of health warnings notified via GSR 592(E) dated 21 July 2022 is mandatory on all packaging; CBIC Instruction 02/2023 dated 07 January 2023 directs customs officers to verify conformity at the bill of entry before granting out-of-charge.
Does the MOHFW labelling requirement apply equally to all tobacco products, including cigars, or only to cigarettes?
General Note 13 of the ITC (HS) Schedule expressly covers cigarettes and any other tobacco product, so cigars and cheroots under HSN 2402 10 10 are subject to the same Amendment Rules, 2022 packaging and labelling obligations as cigarettes.
Last verified against gazette notifications: 2026-05-16. Source: MOHFW / DGFT / CBIC / Indian Customs CUSDATA.
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