Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
Filter cigarettes not exceeding 65 mm length
HSN 2402 20 30 (filter cigarettes not exceeding 65 mm) 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, notified vide G.S.R. 592(E) dated 21-07-2022. Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 apply concurrently, with the ITC (HS) General Note 13 policy condition and CBIC customs instructions as additional overlays.
- Labelling compliance declaration from MOHFW
- CPCB portal registration from CPCB
- ITC (HS) General Note 13 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 cigarette packs in the consignment carry the updated statutory health warnings mandated under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 01-12-2022. Non-compliant labelling renders the consignment liable to detention at the port of import; the labelling specifications are published on the MOHFW website.G.S.R. 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · CBIC Instruction 02/2023 dated 07-01-2023 · ITC (HS) General Note 13
- 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 among single-use plastic commodities whose plastic wrapping or packing films are prohibited with effect from 01-07-2022.Plastic Waste Management (Amendment) Rules, 2022 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 · Plastic Waste Management (Second Amendment) Rules, 2023 vide G.S.R. 807(E) dated 30-10-2023
- 3Confirm that any plastic carry bags or outer packaging accompanying the consignment meets the minimum 75-micron thickness requirement (effective 30-09-2021) and the 120-micron threshold effective from 31-12-2022, and that no prohibited single-use plastic items are included in the shipment.Rule 4(1)(c) and Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022 vide G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022
The most common error on this tariff line is treating the tobacco-labelling regime and the plastic-waste-management regime as independent checks handled by separate teams, when customs examination at the bill-of-entry stage covers both simultaneously. A consignment that passes MOHFW health-warning verification but whose cigarette-packet plastic wrapping falls within the single-use plastic prohibition faces confiscation of the non-compliant packaging component under the Plastic Waste Management Rules — an outcome that delays out-of-charge for the entire consignment and attracts demurrage. CPCB portal registration must be in place before the vessel arrives, not after.