Preparations containing chewing tobacco

MOHFW CLEARANCE

HSN 2403 99 20 (Preparations containing chewing tobacco) is subject to the Ministry of Health and Family Welfare (MOHFW) health-warning labelling regime 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 01-12-2022. The Directorate General of Foreign Trade (DGFT) administers the import-policy overlay under General Note 13 of the ITC (HS) Schedule, and the Central Board of Indirect Taxes and Customs (CBIC) verifies labelling compliance at the bill-of-entry stage.

What this is

HSN code

2403 99 20

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 label compliance from MOHFW
General Note 13 declaration from DGFT
Labelling 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 packaging and labelling of the consignment carries the new set of health warnings mandated under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, as notified by MOHFW via G.S.R. 592(E) dated 21-07-2022, operative from 01-12-2022. Non-compliant labelling renders the consignment liable to detention and refusal of out-of-charge.
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; this policy condition subjects every tobacco-product import to the MOHFW packaging and labelling provisions. Upload all mandatory labelling documentation in e-Sanchit before customs 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 sourcing packaging that meets the pre-2022 health-warning specifications and shipping before confirming compliance with the revised pictorial warnings effective 01-12-2022. Consignments bearing superseded health-warning designs are detained at the port of import, and relabelling at the customs station is not permitted for tobacco products — the consignment faces re-export or confiscation. Verify artwork against the MOHFW-notified warning specifications before the purchase order is placed.

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Frequently asked

Does HSN 2403 99 20 require BIS certification?

No, preparations containing chewing tobacco fall outside the BIS Quality Control Order regime; no BIS QCO covers this product family. 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 DGFT General Note 13 policy overlay.

Which specific health-warning rules apply at the bill-of-entry stage and from what date?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified via G.S.R. 592(E) dated 21-07-2022, apply with effect from 01-12-2022; CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify compliance with these rules at the point of import.

What happens if a consignment arrives with packaging that does not carry the 2022 health warnings?

The proper officer will refuse out-of-charge; non-compliant tobacco consignments are liable to detention, and as relabelling at the customs station is not an available remedy, the likely outcome is re-export or confiscation under the relevant provisions of the Customs Act, 1962.

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