Preparations containing snuff

Manufactured tobacco preparations containing snuff

MOHFW CLEARANCE

HSN 2403 99 50 (Preparations containing snuff) 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 ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) and customs overlay administered by the Central Board of Indirect Taxes and Customs (CBIC) apply as additional clearance requirements under General Note 13 of the ITC (HS) Schedule.

What this is

HSN code

2403 99 50

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 MOHFW
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 preparations containing snuff bear the new set of health warnings mandated by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by MOHFW with effect from 1 December 2022. Non-conforming packaging renders the consignment liable to detention and refusal of out-of-charge at the bill of entry stage.
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 at the bill of entry, which subjects import of any tobacco product to the MOHFW packaging and labelling provisions. Upload supporting labelling-compliance documentation in e-Sanchit before customs 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 consignments with health warning artwork prepared to the pre-2022 specification, which no longer satisfies the new warning format notified via GSR 592(E) dated 21 July 2022. A consignment that arrives at port with legacy health warnings cannot be remedied by relabelling at the customs station — the non-conforming packaging constitutes a COTPA Rules violation, and the proper officer is required to withhold out-of-charge pending MOHFW resolution, accumulating demurrage and ground rent.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 2403 99 50 require BIS certification?

No, preparations containing snuff are not covered by 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 the ITC (HS) General Note 13 overlay administered by DGFT.

From which date did the new health warning requirements under GSR 592(E) take effect, and where can the current specifications be accessed?

The new health warnings took effect from 1 December 2022 per MOHFW notification GSR 592(E) dated 21 July 2022; the current specifications are accessible on the MOHFW website at mohfw.nic.in, as referenced in CBIC Instruction 02/2023 dated 07 January 2023.

Does the MOHFW labelling requirement apply to all tobacco products under Chapter 24 or only to cigarettes?

General Note 13 of the ITC (HS) Schedule extends the MOHFW packaging and labelling obligation to cigarettes and any other tobacco product — including preparations containing snuff under HSN 2403 99 50 — without carve-out for product sub-type.

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