Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres

Filter cigarettes, 65 mm to 70 mm length, containing tobacco

CPCB CLEARANCE · MOHFW CLEARANCE

HSN 2402 20 40 (filter cigarettes of 65–70 mm length) is subject to mandatory health-warning labelling requirements of the Ministry of Health and Family Welfare (MOHFW) under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. Central Pollution Control Board (CPCB) plastic-packaging registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 apply as additional clearance requirements, alongside the Directorate General of Foreign Trade (DGFT) ITC (HS) policy overlay.

What this is

HSN code

2402 20 40

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 declaration from MOHFW
CPCB portal registration from CPCB
ITC (HS) policy compliance 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 all cigarette packaging bears the new set of health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 with effect from 1 December 2022. Non-compliant labelling renders the consignment liable to detention at the bill-of-entry stage; the labelling specifications are available at the MOHFW website (mohfw.nic.in).
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
Register as an importer of plastic-packaged products on the centralised CPCB portal before filing the bill of entry. Discharge Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022; plastic wrapping or packing films around cigarette packets classified as single-use plastic are prohibited from 1 July 2022 under Rule 4(2).
Plastic Waste Management (Amendment) Rules, 2022 · 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
3
Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023, which introduced further obligations for importers of plastic-packaged goods. Failure to reflect the 2023 amendments in EPR documentation at the bill of entry attracts separate enforcement action by CPCB.
GSR 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is clearing the MOHFW health-warning check while overlooking that the plastic wrapping films around cigarette packets are expressly listed as a prohibited single-use plastic item under Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022. A consignment with compliant tobacco labelling but non-compliant packaging films is subject to confiscation of the offending packaging component and CPCB enforcement independently of customs clearance. Importers must also ensure their CPCB portal registration is current before the bill of entry is filed, as retrospective registration does not cure the lapse.

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Frequently asked

Does HSN 2402 20 40 require BIS certification?

No, filter cigarettes are not within the BIS Quality Control Order regime. 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 a concurrent CPCB plastic-packaging registration requirement under the Plastic Waste Management (Amendment) Rules, 2022.

When did the new MOHFW health-warning labelling requirement take effect, and which instrument notified it?

The revised health warnings were notified by MOHFW vide GSR 592(E) dated 21 July 2022 and took effect from 1 December 2022; CBIC Instruction 02/2023 dated 7 January 2023 directed customs officers to enforce compliance at the bill-of-entry stage.

Are plastic wrapping films around cigarette packets permitted for import?

No. Wrapping or packing films around cigarette packets are expressly listed as prohibited single-use plastic items under Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022, with effect from 1 July 2022; compostable plastic alternatives are exempt under Rule 4(3).

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