Tobacco extracts and essence

Tobacco extracts and essences (manufactured tobacco products)

MOHFW CLEARANCE

HSN 2403 99 60 (Tobacco extracts and essence) is subject to mandatory packaging and labelling compliance under the Ministry of Health and Family Welfare (MOHFW) pursuant to 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 ITC (HS) policy overlay under General Note 13 of Schedule I, and the Central Board of Indirect Taxes and Customs (CBIC) enforces compliance at the bill-of-entry stage.

What this is

HSN code

2403 99 60

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
ITC (HS) General Note 13 declaration from DGFT
Chapter 24 compliance 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 imported tobacco extracts and essences carry the updated health warnings notified by the Ministry of Health and Family Welfare under G.S.R. 592(E) dated 21-07-2022, operative from 01-12-2022. Pre-shipment label verification against the new warning specifications is essential; non-conforming packaging is liable to detention and re-labelling is not permitted post-arrival.
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 I before filing the bill of entry. The import of any tobacco product is conditionally permitted subject to full adherence to the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022; non-compliance triggers Restricted-import enforcement by DGFT.
General Note 13 of ITC (HS) Schedule I · CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The most common error on this tariff line is shipping consignments with health warning artwork produced under the pre-2022 labelling specifications. The G.S.R. 592(E) amendment introduced a new set of health warnings effective 01-12-2022, and CBIC Instruction 02/2023 directs customs officers to verify conformance at the bill of entry; a consignment bearing superseded warnings faces detention and confiscation, not merely rectification, because tobacco product labelling cannot be altered after import.

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Frequently asked

Does HSN 2403 99 60 require BIS certification?

No, tobacco extracts and essences are 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 overlay administered by DGFT.

Which labelling rules apply at the bill of entry for this tariff line?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified via G.S.R. 592(E) dated 21-07-2022, apply from 01-12-2022; CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify the new health-warning specifications before granting out-of-charge.

Does the packaging and labelling requirement under MOHFW apply even when the product is an extract or essence rather than a finished consumer tobacco product?

Yes. General Note 13 of the ITC (HS) Schedule applies to the import of any tobacco product under Chapter 24, and the MOHFW amendment rules are triggered by tariff classification, not by retail consumer-pack format.

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