Cut-tobacco

Cut-tobacco, manufactured tobacco products

MOHFW CLEARANCE

HSN 2403 99 70 (Cut-tobacco) is subject to the Ministry of Health and Family Welfare (MOHFW) packaging and labelling regime 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), with Central Board of Indirect Taxes and Customs (CBIC) verification at the bill of entry.

What this is

HSN code

2403 99 70

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 conformance from exporter
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 on the cut-tobacco consignment conforms to the new health-warning specifications notified by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Non-conforming packaging at the bill of entry renders the consignment liable to detention and refusal of out-of-charge.
GSR 592(E) dated 21-07-2022 · MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022
2
Comply with General Note 13 of the ITC (HS) Schedule, which makes the import of any tobacco product subject to the MOHFW packaging and labelling provisions. Upload the requisite compliance documentation in e-Sanchit before filing the bill of entry and confirm CBIC verification per CBIC Instruction 02/2023.
General Note 13 of ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023

A word of counsel

The most common error on this tariff line is shipping cut-tobacco with health warnings produced under the pre-2022 labelling rules, treating them as compliant because they bear the earlier statutory warnings. The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 mandate a new and specific set of health warnings effective 1 December 2022; any consignment with the prior warning format is treated as non-compliant at customs, attracting detention and demurrage pending re-labelling or re-export.

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Frequently asked

Does HSN 2403 99 70 require BIS certification?

No, cut-tobacco falls outside the BIS Quality Control Order regime; no BIS QCO covers manufactured tobacco products. Import is governed by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, read with General Note 13 of the ITC (HS) Schedule.

What specific health-warning requirements apply to cut-tobacco packaging under the 2022 Amendment Rules?

The new health-warning specifications are notified under GSR 592(E) dated 21 July 2022 and detailed in MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 9 December 2022; the full requirements are accessible on the MOHFW website at mohfw.nic.in.

What happens if cut-tobacco arrives with packaging that does not conform to the 2022 labelling rules?

CBIC officers are instructed under CBIC Instruction 02/2023 to verify labelling compliance before out-of-charge; a non-conforming consignment is detained at port, attracting demurrage and ground rent, and may be subject to re-export or confiscation under the applicable provisions.

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