Chewing tobacco

Chewing tobacco, manufactured tobacco products

MOHFW CLEARANCE

HSN 2403 99 10 (Chewing 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 General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and customs clearance oversight is exercised by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2403 99 10

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
Label specimen from MOHFW
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 chewing tobacco packages bear 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, with effect from 1 December 2022. Non-compliant packaging renders the consignment liable to detention and refusal of out-of-charge by customs.
GSR 592(E) dated 21-07-2022 · MOHFW letter 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; this note makes the packaging and labelling rules a mandatory import condition applicable to all tobacco products regardless of origin. Upload supporting label specimen and compliance declaration in e-Sanchit prior to customs out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13, ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping against legacy packaging that predates 1 December 2022, on the assumption that pre-existing stocks satisfy a transitional window. The Amendment Rules, 2022 contain no such transitional exemption for imports, and customs officers acting on CBIC Instruction 02/2023 are required to verify health-warning conformity at the bill-of-entry stage; a consignment with superseded warnings faces detention and potential confiscation under the COTPA framework, not merely a rectification notice.

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Frequently asked

Does HSN 2403 99 10 require BIS certification?

No, chewing tobacco falls 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, read with General Note 13 of the ITC (HS) Schedule.

Where can the notified health warning specifications for tobacco packaging be accessed?

The specifications are published by the Ministry of Health and Family Welfare at mohfw.nic.in and are formally notified under GSR 592(E) dated 21 July 2022; MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 9 December 2022 provides implementing guidance.

What happens if the imported chewing tobacco packaging does not carry the amended health warnings?

Customs out-of-charge will be refused per CBIC Instruction 02/2023 dated 07-01-2023; the consignment is detained and may face confiscation or compulsory re-export if packaging defects cannot be lawfully rectified at the port.

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