Other

Cigarettes containing tobacco, residual category

CPCB CLEARANCE · MOHFW CLEARANCE

HSN 2402 20 90 (Cigarettes containing tobacco, other) is subject to mandatory health-warning labelling requirements notified by 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) registration and extended producer responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 apply as a concurrent overlay, governing plastic packaging on imported cigarette packets. The tariff line is also subject to General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT).

What this is

HSN code

2402 20 90

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022

Customs documentation

Labelling compliance declaration from MOHFW
CPCB portal registration from CPCB
ITC (HS) General Note 13 compliance

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 updated health warnings as notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 1 December 2022. Non-compliant labelling at the bill of entry triggers detention and refusal of out-of-charge under General Note 13 of the ITC (HS) Schedule.
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
2
Register as an importer of plastic-packaged products on the CPCB centralised portal before the first consignment is filed. Cigarette packets with plastic or multi-layered packaging attract Rule 6 registration and Rule 7.3 extended producer responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022.
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
Confirm that no single-use plastic (SUP) components are present on or inside the cigarette packet — specifically, wrapping or packing films around cigarette packets are among the prohibited SUP commodities under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, with effect from 1 July 2022. Consignments containing prohibited SUP packaging are liable to seizure under the Environment (Protection) Act, 1986.
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

A word of counsel

The most frequently missed obligation on this tariff line is the CPCB importer-registration requirement: importers focus on the MOHFW health-warning check at the bill of entry and treat plastic-packaging compliance as a domestic matter. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 makes CPCB portal registration a pre-import obligation, and the Plastic Waste Management (Second Amendment) Rules, 2023 — notified vide GSR 807(E) dated 30-10-2023 — updated the extended producer responsibility framework; importers who registered before October 2023 must verify that their EPR plan remains current under the amended rules.

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Frequently asked

Does HSN 2402 20 90 require BIS certification?

No, cigarettes containing tobacco are not within the BIS Quality Control Order regime. Import is governed principally 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 overlay and General Note 13 of the ITC (HS) Schedule administered by DGFT.

What specific health-warning standard must cigarette packaging meet at the bill of entry?

Packaging must comply with the new set of health warnings notified under GSR 592(E) dated 21 July 2022, operative from 1 December 2022; CBIC Instruction 02/2023 dated 07 January 2023 directs customs officers to verify this compliance before out-of-charge.

Are the single-use plastic restrictions under the Plastic Waste Management Rules applicable to packaging on cigarette packets imported under this HSN?

Yes — wrapping or packing films around cigarette packets are explicitly listed as a prohibited single-use plastic commodity under Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022, effective 1 July 2022; the Rule 4(3) exemption applies only to commodities made of compostable plastic.

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