Other than paper rolled biris, manufactured without the aid of machine

Hand-rolled biris, non-machine manufactured tobacco product

MOHFW CLEARANCE

HSN 2403 19 21 (hand-rolled biris, manufactured without the aid of machine) 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, notified via G.S.R. 592(E) dated 21-07-2022 with effect from 01 December 2022. The tariff line is also governed by General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and CBIC Instruction 02/2023 directs customs officers to verify health-warning compliance before out-of-charge.

What this is

HSN code

2403 19 21

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
ITC (HS) General Note 13 declaration from DGFT
Label specimen from importer

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 biri packages carry the new set of health warnings notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. The revised health-warning regime is mandatory with effect from 01 December 2022 and non-compliant labelling renders the consignment liable to detention at the port of entry.
G.S.R. 592(E) dated 21-07-2022 · MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Comply with General Note 13 of Schedule I of the ITC (HS) 2022, which makes the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules a precondition for lawful import of any tobacco product including biris. Confirm compliance documentation is uploaded in e-Sanchit before the bill of entry is filed.
General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The single most common error on this tariff line is shipping biri consignments with packaging that carries pre-December 2022 health warnings, which were printed before the amendment rules took effect. The G.S.R. 592(E) amendment introduced a specific pictorial and textual warning set; consignments bearing the older warning format are treated as non-compliant regardless of the quantity or transaction value, and the proper officer is directed under CBIC Instruction 02/2023 to withhold out-of-charge until conforming labels are presented.

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Frequently asked

Does HSN 2403 19 21 require BIS certification?

No, hand-rolled biris fall outside the BIS Quality Control Order regime; no BIS QCO covers manufactured tobacco products. 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 General Note 13 of the ITC (HS) Schedule as the operative import-policy overlay.

What specific health-warning format is required on biri packaging under the 2022 amendment rules?

The new health-warning specifications are notified under G.S.R. 592(E) dated 21-07-2022 and detailed guidance is available on the MOHFW website (mohfw.nic.in); importers must verify the current pictorial and textual warning requirements directly with MOHFW before placing the export order.

What happens if the biri consignment arrives with non-compliant health-warning labels?

The proper officer is directed under CBIC Instruction 02/2023 dated 07-01-2023 to withhold out-of-charge; the consignment faces detention and potential re-export or confiscation depending on whether the labelling defect is rectifiable under the applicable FSSAI and MOHFW provisions.

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