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Other

Cigars, cigarillos and cigarettes of tobacco substitutes, other

CPCB CLEARANCE · MOHFW CLEARANCE

HSN 2402 90 90 (Other cigars, cigarillos and 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) importer-registration and Extended Producer Responsibility obligations under the Plastic Waste Management (Amendment) Rules, 2022 apply as a concurrent overlay, and the tariff line is subject to ITC (HS) policy controls administered by the Directorate General of Foreign Trade (DGFT).

What this is
HSN code
2402 90 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) 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. 1
    Ensure all imported tobacco products carry the new set of health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by MOHFW with effect from 1 December 2022. Non-compliant labelling at the bill-of-entry stage triggers detention and may result in re-export or confiscation 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. 2
    Register as an importer of plastic-packaged products on the centralised CPCB portal before filing the bill of entry, and ensure compliance with Extended Producer Responsibility obligations under Rule 7.3 of the Plastic Waste Management (Amendment) Rules, 2022. Cigarette packets fall within the prohibited single-use plastic wrapping or packing films category under Rule 4(2)(b), which has been in force since 1 July 2022.
    Plastic Waste Management (Amendment) Rules, 2022 notified vide G.S.R. 133(E) dated 16-02-2022 · CBIC Instruction 09/2022-Customs dated 22-06-2022 · Rule 6 and Rule 7.3 of Plastic Waste Management (Amendment) Rules, 2022
  3. 3
    Confirm compliance with the Plastic Waste Management (Second Amendment) Rules, 2023 notified vide GSR 807(E) dated 30-10-2023, which introduces further obligations on importers of plastic-packaged goods. Any consignment of cigarette or tobacco-substitute products with non-conforming plastic packaging is liable to seizure under the Environment (Protection) Act, 1986.
    Plastic Waste Management (Second Amendment) Rules, 2023 · GSR 807(E) dated 30-10-2023
A word of counsel

The most common error on this tariff line is treating the MOHFW labelling obligation as the sole compliance gate and overlooking the CPCB plastic-packaging registration. Cigarette packets are explicitly listed as a prohibited single-use plastic wrapping film category under Rule 4(2)(b) of the Plastic Waste Management (Amendment) Rules, 2022; importers who have not completed CPCB portal registration face ground rent, demurrage, and potential confiscation even where the MOHFW health-warning labelling is fully compliant.

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Frequently asked
Does HSN 2402 90 90 require BIS certification?
No, cigars, cigarillos and 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, with a concurrent Central Pollution Control Board plastic-packaging registration obligation and ITC (HS) policy controls administered by DGFT.
Which specific health-warning requirements apply to tobacco products imported under this tariff line?
The new set of health warnings notified by MOHFW under GSR 592(E) dated 21 July 2022 and clarified via CBIC Instruction 02/2023 dated 7 January 2023 apply with effect from 1 December 2022; consignments bearing earlier-format warnings are treated as non-compliant and are subject to detention at the port of import.
Do the single-use plastic prohibitions under Rule 4(2)(b) apply to imported cigarette packaging?
Yes. Wrapping or packing films around cigarette packets are explicitly listed as prohibited single-use plastic commodities with effect from 1 July 2022, and importers must also complete CPCB portal registration and satisfy Extended Producer Responsibility obligations under Rules 6 and 7.3 of the Plastic Waste Management (Amendment) Rules, 2022.
Last verified against gazette notifications: 2026-05-16. Source: CPCB / MOHFW / DGFT / CBIC / Indian Customs CUSDATA.
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ChapterChapter 24 · Tobacco and manufactured tobacco substitutesHSNCIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTESHSNOther: