Other

Water pipe tobacco, hookah tobacco (other than branded)

MOHFW CLEARANCE

HSN 2403 11 90 (Other water pipe tobacco) is subject to mandatory packaging and labelling requirements administered by the Ministry of Health and Family Welfare (MOHFW) under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified vide GSR 592(E) dated 21-07-2022, with effect from 01 December 2022. The tariff line is governed by General Note 13 of the ITC (HS) Schedule, with customs compliance oversight by the Central Board of Indirect Taxes and Customs (CBIC) under Instruction 02/2023 dated 07-01-2023.

What this is

HSN code

2403 11 90

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Health warning compliance declaration from MOHFW
Labelling conformance certificate from importer
ITC (HS) General Note 13 declaration from DGFT

Applicable Partner Government Agencies

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 water pipe tobacco consignments bear the new set of health warnings prescribed by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. The health warning specifications are published on the MOHFW website (mohfw.nic.in) and compliance is mandatory from 01 December 2022.
GSR 592(E) dated 21-07-2022 · MOHFW letter No. D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · General Note 13 of ITC (HS) Schedule
2
Prior to filing the bill of entry, verify that all packaging and labelling documentation confirming compliance with the 2022 Amendment Rules is uploaded in e-Sanchit. Customs proper officers are instructed to verify labelling compliance before granting out-of-charge; non-compliant consignments are liable to detention.
CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The most common error on this tariff line is shipping against packaging artwork approved under the pre-2022 health warning regime. The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 introduced an entirely new set of health warnings operative from 01 December 2022, and consignments bearing superseded warnings are detained at the port of import regardless of the currency of other documentation. Confirm artwork compliance against the MOHFW-prescribed specifications before the production run, not at the bill-of-entry stage.

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Frequently asked

Does HSN 2403 11 90 require BIS certification?

No, water pipe tobacco falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, read with General Note 13 of the ITC (HS) Schedule.

What are the specific health warning requirements notified under GSR 592(E)?

The new set of health warnings prescribed by GSR 592(E) dated 21-07-2022 is detailed on the MOHFW website at mohfw.nic.in; the warnings became mandatory with effect from 01 December 2022 per the MOHFW letter dated 09-12-2022.

What happens if a consignment arrives with pre-2022 packaging that does not carry the new health warnings?

Non-compliant consignments are liable to detention at the port of import pending customs verification under CBIC Instruction 02/2023; re-export or confiscation are the operative enforcement outcomes where relabelling is not permitted under the applicable Rules.

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