Cigarillos
Cigarillos and cigarillo-type tobacco products
HSN 2402 10 20 (Cigarillos) 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 the ITC (HS) import policy under General Note 13, and Central Board of Indirect Taxes and Customs (CBIC) customs-clearance oversight applies concurrently.
- Health warning compliance declaration from MOHFW
- Label specimen from importer
- ITC (HS) policy declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure all cigarillo packaging affixes the new set of health warnings notified by the Ministry of Health and Family Welfare under GSR 592(E) dated 21-07-2022 with effect from 1 December 2022. Non-conforming packaging renders the consignment liable to detention and refusal of out-of-charge at the customs station.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 the ITC (HS) Schedule before filing the bill of entry. Upload the label specimen and health-warning compliance documentation in e-Sanchit, as the proper officer is required to confirm label conformity before granting out-of-charge per CBIC Instruction 02/2023.CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of the ITC (HS) Schedule
The most common error on this tariff line is shipping cigarillos with packaging produced under the pre-2022 health-warning specification, on the assumption that compliant labelling can be applied after customs clearance. The COTPA Amendment Rules, 2022 require conforming health warnings on the physical packaging presented at the customs station; consignments with non-conforming labels are detained pending re-labelling or re-export, and rectification inside the customs area is not treated as equivalent to pre-shipment compliance.