Cigarillos of tobacco substitutes
Cigarillos and small cigars of tobacco substitutes
HSN 2402 90 20 (Cigarillos 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. The Directorate General of Foreign Trade (DGFT) administers this tariff line under General Note 13 of the ITC (HS) Schedule, and Central Board of Indirect Taxes and Customs (CBIC) instruction 02/2023 governs customs verification of compliant health-warning labels at the bill of entry.
- Health warning label compliance from MOHFW
- ITC (HS) General Note 13 declaration from DGFT
- Label verification certificate from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Ensure all packaging and labels for imported cigarillos of tobacco substitutes carry the new set of health warnings notified by MOHFW with effect from 1 December 2022. Non-compliant labelling renders the consignment liable to detention and refusal of out-of-charge at customs.GSR 592(E) dated 21-07-2022 · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022
- 2Comply with General Note 13 of the ITC (HS) Schedule, which makes import of cigarettes and all other tobacco products subject to the MOHFW packaging and labelling regime as a binding policy condition. Confirm label compliance before filing the bill of entry.General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023
- 3Verify that the MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 requirements are reflected on the consignment labels; customs proper officers are instructed under CBIC Instruction 02/2023 to verify health-warning compliance at the point of import before granting out-of-charge.MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · CBIC Instruction 02/2023 dated 07-01-2023
The single most common error on this tariff line is sourcing packaging from the exporting country without verifying that the health warnings match the specific pictorial and textual specifications notified under GSR 592(E) — not an earlier version of the rules. Labels compliant with the pre-December 2022 warnings will be rejected at customs even if the consignment was manufactured and shipped before the MOHFW amendment came into force; the operative date is the date of import, not the date of manufacture.