“Homogenised” or “reconstituted” tobacco

Homogenised or reconstituted tobacco for manufacture

MOHFW CLEARANCE

HSN 2403 91 00 ("Homogenised" or "reconstituted" tobacco) is subject to mandatory packaging and labelling compliance under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by the Ministry of Health and Family Welfare (MOHFW) with effect from 1 December 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy condition under General Note 13, and Central Board of Indirect Taxes and Customs (CBIC) oversight applies at the bill-of-entry stage.

What this is

HSN code

2403 91 00

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
Health warning 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 consignments carry the new set of health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified vide GSR 592(E) dated 21-07-2022. Non-compliant packaging — including legacy warnings pre-dating 1 December 2022 — 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 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; the import of any tobacco product is subject to the MOHFW packaging and labelling regime as a condition of import policy. CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify label compliance before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of the ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping against packaging artwork approved under the pre-2022 health-warning specifications without updating to the new warnings operative from 1 December 2022. Because the label is printed at source and cannot be rectified at port without re-packing the entire consignment, non-compliant artwork discovered at customs examination results in detention, demurrage, and ground rent pending either re-export or destruction — not a labelling rectification as permitted for food imports.

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Frequently asked

Does HSN 2403 91 00 require BIS certification?

No, homogenised or reconstituted tobacco is not subject to any BIS Quality Control Order. 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 as the operative ITC (HS) policy condition.

From which date are the new health warnings on tobacco packaging mandatory, and what is the governing reference?

The new health warnings are mandatory with effect from 1 December 2022, notified by MOHFW vide GSR 592(E) dated 21-07-2022 and clarified for customs purposes by CBIC Instruction 02/2023 dated 07-01-2023.

Does the MOHFW packaging and labelling requirement apply to reconstituted tobacco even if it is imported as an intermediate input for further manufacture?

Yes. General Note 13 of the ITC (HS) Schedule applies to the import of any tobacco product under Chapter 24 without distinction between finished goods and intermediate inputs; the packaging and labelling compliance obligation attaches at the bill-of-entry stage.

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