Other

Other manufactured tobacco and tobacco substitutes

MOHFW CLEARANCE

HSN 2403 19 29 (Other manufactured tobacco) is subject to Ministry of Health and Family Welfare (MOHFW) mandatory health-warning labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 1 December 2022. The tariff line is additionally governed by the Directorate General of Foreign Trade (DGFT) import policy under General Note 13 of the ITC (HS) Schedule, with Central Board of Indirect Taxes and Customs (CBIC) customs overlay.

What this is

HSN code

2403 19 29

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
Packaging conformance evidence 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 tobacco products bear the new set of health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by MOHFW via G.S.R. 592(E) dated 21-07-2022, operative from 01-12-2022. Non-compliant packaging renders the consignment liable to detention and confiscation at the port of import.
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
Confirm compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry. Upload packaging and labelling conformance documentation in e-Sanchit as directed under CBIC Instruction 02/2023 dated 07-01-2023 prior to out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule

A word of counsel

The single most common error on this tariff line is shipping consignments with health-warning artwork prepared under the pre-December 2022 labelling regime. The Amendment Rules, 2022 notified via G.S.R. 592(E) introduced a new set of warnings effective 01-12-2022, and customs out-of-charge is withheld until packaging conformance is verified against the current MOHFW specifications — rectification after vessel arrival at an Indian port triggers demurrage and ground rent while re-labelling or re-export is arranged.

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Frequently asked

Does HSN 2403 19 29 require BIS certification?

No, no BIS Quality Control Order covers manufactured tobacco or tobacco substitutes under this tariff line. 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 policy controls under General Note 13 of the ITC (HS) Schedule.

Which health-warning specifications apply to imported tobacco products under this HSN?

The health warnings notified under G.S.R. 592(E) dated 21-07-2022, effective 01-12-2022, apply; details are published on the MOHFW website and were communicated to customs via MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022.

What is the consequence of importing tobacco products with non-compliant labelling?

Consignments bearing pre-December 2022 health-warning artwork are detained at the port of import; the importer faces confiscation or compelled re-export under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, and accruing demurrage and ground rent during the period of detention.

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