Other

Other manufactured tobacco and tobacco substitutes

MOHFW CLEARANCE

HSN 2403 19 90 (Other manufactured tobacco) 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. The tariff line is also governed by ITC (HS) General Note 13 administered by the Directorate General of Foreign Trade (DGFT), with customs enforcement coordinated by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2403 19 90

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Packaging and labelling compliance from MOHFW
ITC (HS) General Note 13 declaration from DGFT
Label verification from CBIC

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 mandated under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, as notified by MOHFW with effect from 1 December 2022. Non-compliant packaging renders the consignment liable to detention and confiscation at the port of import.
GSR 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, which subjects all imports of cigarettes and other tobacco products to the MOHFW packaging and labelling provisions as a condition of import. Upload applicable documentation in e-Sanchit at the bill of entry stage before out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · ITC (HS) General Note 13

A word of counsel

The most common error on this tariff line is shipping consignments pre-printed with health warnings from a prior labelling cycle, treating the packaging as compliant because it bore warnings at the time of manufacture. The MOHFW Amendment Rules, 2022 mandate a new, specific set of health warnings effective 1 December 2022; any consignment arriving with legacy warning formats — regardless of manufacture date — will be detained by CBIC and cannot be cleared without re-labelling or re-export.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2403 19 90 require BIS certification?

No, manufactured tobacco and tobacco substitutes fall outside 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 the ITC (HS) General Note 13 policy overlay administered by DGFT.

What specific health warning requirements apply to imported tobacco products under the 2022 Amendment Rules?

The new set of health warnings notified via GSR 592(E) dated 21 July 2022 applies with effect from 1 December 2022; details are published on the MOHFW website and further clarified in CBIC Instruction 02/2023 dated 07 January 2023.

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

Consignments bearing non-compliant health warnings are subject to detention at the port of import; CBIC out-of-charge will be withheld until the packaging and labelling defect is remedied or the consignment is re-exported.

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