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 70 milli-metres but not exceeding 75 millimetres

Filter cigarettes of tobacco, 70 to 75 millimetres

HSN 2402 20 50 (Filter cigarettes of tobacco) 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, effective 1 December 2022. Concurrently, the Central Pollution Control Board (CPCB) mandates importer registration under the Plastic Waste Management Rules for plastic packaging, with extended-producer-responsibility obligations. The ITC (HS) policy condition administered by the Directorate General of Foreign Trade (DGFT) applies as an additional overlay under General Note 13.

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

1. 1
   Ensure all cigarette packs comply with the new health warnings notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Non-conforming packaging renders the consignment liable to detention and refusal of out-of-charge at the bill of entry.
   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. 2
   Register as an importer of plastic-packaged products on the centralised portal developed by CPCB under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022. Comply with extended-producer-responsibility obligations for plastic packaging under Rule 7.3 of those Rules, and ensure cigarette-packet wrapping films meet the prohibition on single-use plastic items under Rule 4(2).
   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. 3
   Verify that no plastic packaging component constitutes a prohibited single-use plastic item: wrapping or packing films around cigarette packets are explicitly listed under Rule 4(2)(b) as prohibited with effect from 1 July 2022. Carry bags accompanying the consignment must be at least 120 microns in thickness with effect from 31 December 2022.
   Rule 4(1)(c) and Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022 · G.S.R. 133(E) dated 16-02-2022