Jarda scented tobacco

Jarda scented tobacco, manufactured tobacco products

MOHFW CLEARANCE

HSN 2403 99 30 (Jarda scented 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 governed by General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 applies at the bill-of-entry stage.

What this is

HSN code

2403 99 30

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Labelling compliance declaration from MOHFW
Health warning conformance from CBIC
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 packaging and labelling of the Jarda scented tobacco consignment conforms to the new set of health warnings notified by the Ministry of Health and Family Welfare under GSR 592(E) dated 21-07-2022, 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 · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 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, and upload supporting labelling-compliance documentation in e-Sanchit as required under CBIC Instruction 02/2023. The customs proper officer will verify health-warning conformance 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 consignments with health warnings conforming to the pre-2022 format, overlooking that the MOHFW Amendment Rules, 2022 introduced an entirely new set of mandated warnings operative from 1 December 2022. Labelling defects on tobacco products are treated as a substantive compliance failure — not a rectifiable labelling irregularity — and attract confiscation and monetary penalty under the Cigarettes and Other Tobacco Products Act rather than a mere label-amendment opportunity at the port.

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Frequently asked

Does HSN 2403 99 30 require BIS certification?

No, Jarda scented 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, with General Note 13 of the ITC (HS) Schedule as the operative policy overlay.

What specific health-warning format is required on packaging for this tariff line?

The new set of health warnings notified under GSR 592(E) dated 21-07-2022 by MOHFW is mandatory with effect from 1 December 2022; details are accessible on the MOHFW website and were operationalised for customs via CBIC Instruction 02/2023 dated 07-01-2023.

What happens if a consignment of Jarda scented tobacco arrives with non-compliant labelling?

Non-compliant packaging is not treated as a rectifiable defect; the consignment is liable to detention, and the customs proper officer will withhold out-of-charge pending resolution, which may result in confiscation or re-export at the importer's cost and risk.

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