Snuff

Manufactured tobacco snuff for oral or nasal use

MOHFW CLEARANCE

HSN 2403 99 40 (Snuff) is subject to the Ministry of Health and Family Welfare (MOHFW) packaging and labelling requirements 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 tariff line is governed by General Note 13 of the ITC (HS) Schedule administered by the Directorate General of Foreign Trade (DGFT), and compliance is verified by the Central Board of Indirect Taxes and Customs (CBIC) at the bill-of-entry stage.

What this is

HSN code

2403 99 40

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

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

Customs documentation

Packaging compliance declaration from MOHFW
Health warning label from MOHFW
ITC (HS) General Note 13 declaration to 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 snuff packaging and labelling carries the new set of health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 01-12-2022. Non-conforming packaging renders the consignment liable to detention and refusal of out-of-charge at the bill-of-entry stage.
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
Verify compliance with General Note 13 of the ITC (HS) Schedule before filing the bill of entry, and upload all supporting packaging-and-labelling documentation in e-Sanchit. CBIC officers are instructed to verify label compliance before granting out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping stock produced before 01 December 2022 that carries superseded health-warning graphics: the Amendment Rules, 2022 are not prospective for new production only — any consignment presented at the bill of entry after the enforcement date must bear the current warnings regardless of manufacture date. A consignment bearing the pre-2022 warnings will be detained pending re-labelling or re-export, with demurrage and ground rent accruing throughout.

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Frequently asked

Does HSN 2403 99 40 require BIS certification?

No, manufactured tobacco snuff is not within 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.

Which specific health-warning requirements apply to snuff packaging under the 2022 Amendment Rules?

The new set of health warnings notified via G.S.R. 592(E) dated 21-07-2022 applies with effect from 01-12-2022; the details are accessible on the MOHFW website and were communicated to trade via MOHFW letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022.

What happens if a snuff consignment arrives with packaging that does not meet the 2022 labelling standards?

CBIC Instruction 02/2023 dated 07-01-2023 directs officers to withhold out-of-charge for non-compliant tobacco product consignments; the importer faces detention, accruing demurrage and ground rent, and potential re-export or confiscation of the non-conforming goods.

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