Other than filter cigarettes, of length not exceeding 65 millimetres

Non-filter cigarettes of tobacco, up to 65 mm

CPCB CLEARANCE · MOHFW CLEARANCE

HSN 2402 20 10 (non-filter cigarettes not exceeding 65 mm) is subject to mandatory health-warning labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, as notified by the Ministry of Health and Family Welfare (MOHFW) with effect from 1 December 2022. The Central Pollution Control Board (CPCB) imposes concurrent obligations on plastic packaging — including a prohibition on single-use plastic wrapping of cigarette packets and mandatory importer registration on the CPCB centralised portal. The tariff line is governed by General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and customs clearance is subject to CBIC Instruction 02/2023.

What this is

HSN code

2402 20 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 label compliance from MOHFW
CPCB portal registration from CPCB
ITC (HS) General Note 13 declaration from DGFT

Applicable Partner Government Agencies

CPCBCPCB·Central Pollution Control Board

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 every cigarette packet and outer carton bears the new set of statutory health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. Non-compliant labelling renders the consignment liable to detention at the port of import. Refer to MOHFW letter No. D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022.
GSR 592(E) dated 21-07-2022 · CBIC Instruction 02/2023 dated 07-01-2023 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · General Note 13 of ITC (HS) Schedule
2
Verify that the cigarette packet packaging does not use single-use plastic wrapping prohibited under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, with effect from 1 July 2022. Carry bags accompanying the consignment must meet the minimum 120-micron thickness requirement effective 31 December 2022.
G.S.R. 571(E) dated 12-08-2021 · G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022 · GSR 807(E) dated 30-10-2023
3
Register as an importer of plastic packaging with the Central Pollution Control Board on the centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and fulfil extended producer responsibility obligations under Rule 7.3 before filing the bill of entry. Ensure compliance with the Plastic Waste Management (Second Amendment) Rules, 2023.
Rule 6 and Rule 7.3 of Plastic Waste Management (Amendment) Rules, 2022 · GSR 807(E) dated 30-10-2023 · CBIC Instruction 09/2022-Customs dated 22-06-2022

A word of counsel

The most common error on this tariff line is treating the MOHFW health-warning compliance as the sole import condition and overlooking the CPCB plastic-packaging obligations — specifically that the wrapping or packing films around cigarette packets are explicitly listed as prohibited single-use plastic commodities under Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022. A consignment whose tobacco labelling is fully compliant with GSR 592(E) can still be detained if the outer packaging incorporates prohibited plastic wrapping or if the importer has not completed CPCB portal registration prior to the bill of entry. Both obligations must be resolved before out-of-charge, and the 2023 Second Amendment Rules have added further compliance layers that importers frequently miss.

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Frequently asked

Does HSN 2402 20 10 require BIS certification?

No, non-filter cigarettes 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 concurrent Central Pollution Control Board plastic-packaging obligations and the General Note 13 ITC (HS) policy condition administered by DGFT.

What are the specific health-warning labelling requirements applicable from 1 December 2022?

The new set of statutory health warnings is prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 notified vide GSR 592(E) dated 21-07-2022, and details are available on the MOHFW website (mohfw.nic.in); CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify compliance at the bill-of-entry stage.

Does the single-use plastic prohibition apply to cigarette packet wrapping even if the packaging was manufactured before the prohibition date?

Yes. Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022 prohibits the import, stocking, distribution, sale and use of wrapping or packing films around cigarette packets with effect from 1 July 2022, regardless of manufacture date; the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide GSR 807(E) dated 30-10-2023 have extended these obligations.

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