Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
Non-filter cigarettes containing tobacco, 65-70 mm length
HSN 2402 20 20 (non-filter cigarettes, 65-70 mm) is subject to Ministry of Health and Family Welfare (MOHFW) health-warning labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative with effect from 1 December 2022. Central Pollution Control Board (CPCB) importer-registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 apply as a concurrent packaging-compliance overlay. The tariff line is also governed by ITC (HS) General Note 13 and CBIC customs instructions.
- Health-warning label compliance from MOHFW
- Importer registration certificate from CPCB
- ITC (HS) General Note 13 declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure all cigarette packets bear the updated health warnings prescribed by MOHFW under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Pre-shipment verification of label compliance against GSR 592(E) dated 21-07-2022 is essential; consignments with non-compliant labelling are liable to detention at the port of import.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
- 2Register as an importer of products with plastic packaging on the CPCB centralised portal before filing the bill of entry, and discharge Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022. Cigarette packets are explicitly listed as prohibited single-use plastic wrapping/packing film items under Rule 4(2) with effect from 01-07-2022; verify that packaging conforms to the prohibition and to the plastic-thickness thresholds under Rule 4(1)(c).Plastic Waste Management (Amendment) Rules, 2022 notified vide G.S.R. 133(E) dated 16-02-2022 · G.S.R. 571(E) dated 12-08-2021 · CBIC Instruction 09/2022-Customs dated 22-06-2022 · G.S.R. 807(E) dated 30-10-2023 (Second Amendment Rules, 2023)
The most frequently missed trap on this tariff line is the dual-layer packaging compliance burden: importers focus on the MOHFW health-warning label and overlook that cigarette packet wrapping film is explicitly named as prohibited single-use plastic under Rule 4(2)(b) of the Plastic Waste Management Rules, while CPCB portal registration for EPR is a prerequisite independent of labelling. A consignment that is label-compliant but packaged in non-conforming plastic is detained on a separate CPCB ground, and failure to register on the CPCB centralised portal before import attracts independent EPR-violation proceedings.