Smoking mixtures for pipes and cigarettes

MOHFW CLEARANCE

HSN 2403 19 10 (Smoking mixtures for pipes and cigarettes) is subject to the Ministry of Health and Family Welfare (MOHFW) mandatory health-warning regime under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified with effect from 1 December 2022. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under General Note 13 of the ITC (HS) Schedule, and the Central Board of Indirect Taxes and Customs (CBIC) enforces packaging-and-labelling compliance at the bill-of-entry stage.

What this is

HSN code

2403 19 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
Health-warning conformance from exporter
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 smoking-mixture packs carry the updated health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, as notified by MOHFW with effect from 1 December 2022. Non-conforming packaging renders the consignment liable to detention and refusal of out-of-charge at the port of import.
GSR 592(E) dated 21-07-2022 · MOHFW Letter No. D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Verify compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry, and confirm that all mandatory packaging-and-labelling documents are uploaded in e-Sanchit. CBIC customs officers are instructed to verify label compliance before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping consignments carrying pre-2022 health-warning artwork — manufactured and labelled before the 1 December 2022 effective date — without verifying that the updated pictorial warnings prescribed under GSR 592(E) are present on every pack. Customs officers acting on CBIC Instruction 02/2023 are specifically directed to inspect label compliance; a non-conforming label is not rectifiable at port and results in consignment detention, demurrage, and potential confiscation rather than a corrective-labelling option.

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Frequently asked

Does HSN 2403 19 10 require BIS certification?

No, no BIS Quality Control Order covers smoking mixtures for pipes and cigarettes. 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 DGFT General Note 13 and CBIC Instruction 02/2023 as the operative policy overlays.

What specific health-warning requirement applies to imported smoking mixtures from 1 December 2022?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by MOHFW via GSR 592(E) dated 21 July 2022, prescribe a new set of health warnings mandatory on all tobacco product packaging imported on or after 1 December 2022.

What happens if a consignment of smoking mixtures arrives with non-compliant labelling?

CBIC Instruction 02/2023 directs customs officers to withhold out-of-charge for any tobacco consignment whose packaging does not conform to the MOHFW Amendment Rules, 2022; the consignment faces detention, accruing demurrage and ground rent, and may be subject to confiscation or re-export.

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