Cigarettes of tobacco substitutes

Cigarettes of tobacco substitutes (non-tobacco cigarettes)

CPCB CLEARANCE · MOHFW CLEARANCE

HSN 2402 90 10 (Cigarettes of tobacco substitutes) 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, operative from 1 December 2022. Central Pollution Control Board (CPCB) registration and Extended Producer Responsibility obligations apply under the Plastic Waste Management (Amendment) Rules, 2022, covering plastic packaging on imported cigarette packets. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy overlay under General Note 13.

What this is

HSN code

2402 90 10

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Packaging compliance declaration from MOHFW
CPCB importer registration certificate
ITC (HS) General Note 13 declaration 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 imported cigarette packets bear the new set of health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Non-compliant packaging at the bill of entry triggers detention and may result in confiscation under the ITC (HS) General Note 13 overlay.
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
Verify that no single-use plastic (SUP) components — including plastic wrapping or packing films around cigarette packets — are used in packaging, as these are prohibited with effect from 1 July 2022 under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022. Any plastic carry bags must comply with the minimum 120-micron thickness requirement from 31 December 2022.
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
Register as an importer of products with plastic packaging on the centralised CPCB portal under Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022, and discharge Extended Producer Responsibility obligations under Rule 7.3 before the consignment is cleared. Failure to register constitutes a contravention attracting monetary penalty under the Environment (Protection) Act, 1986.
G.S.R. 133(E) dated 16-02-2022 · Letter F.No.B-17011/7/UPC-II-PWM (MLP)/2021/12900 dated 01-02-2022 · GSR 807(E) dated 30-10-2023

A word of counsel

The most common error on this tariff line is treating packaging compliance as a post-clearance matter: MOHFW health-warning labelling must be present on the physical consignment at the port of import, and the customs proper officer verifies label compliance before out-of-charge. A consignment bearing old-format health warnings — predating the 1 December 2022 Amendment Rules — is not rectifiable at the port and faces detention or re-export rather than relabelling.

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Frequently asked

Does HSN 2402 90 10 require BIS certification?

No, cigarettes of tobacco substitutes 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, and by the Central Pollution Control Board under the Plastic Waste Management (Amendment) Rules, 2022.

Which plastic packaging elements are prohibited on imported cigarette packets?

Plastic or PVC wrapping and packing films around cigarette packets are prohibited as single-use plastic under Rule 4(2) of the Plastic Waste Management (Amendment) Rules, 2022, with effect from 1 July 2022; only packaging made of compostable plastic is exempt under Rule 4(3).

Is the CPCB importer registration required even if the plastic packaging is minimal?

Yes. Rule 6 of the Plastic Waste Management (Amendment) Rules, 2022 mandates registration of all importers of products with plastic packaging on the centralised CPCB portal, with no de minimis threshold; Rule 7.3 also imposes EPR obligations on such importers regardless of volume.

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