Other

Other manufactured tobacco products and tobacco substitutes

MOHFW CLEARANCE

HSN 2403 99 90 (Other manufactured tobacco and tobacco substitutes) is subject to Ministry of Health and Family Welfare (MOHFW) mandatory health-warning labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. The tariff line is also governed by the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT) under General Note 13 of Schedule I, with customs oversight by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2403 99 90

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
ITC (HS) General Note 13 declaration from DGFT
Health warning verification 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 products bear the new set of health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 notified by MOHFW, effective 1 December 2022. Non-compliant packaging renders the consignment liable to detention and refusal of out-of-charge at the port of import.
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 Schedule I of the ITC (HS) 2022 at the bill of entry stage. Upload mandatory packaging and labelling compliance documentation in e-Sanchit before filing the bill of entry, as CBIC officers are instructed to verify health-warning compliance prior to out-of-charge.
CBIC Instruction 02/2023 dated 07-01-2023 · General Note 13 of ITC (HS) Schedule I

A word of counsel

The most common error on this tariff line is shipping consignments packed under the pre-2022 health-warning artwork, which no longer satisfies the MOHFW Amendment Rules operative from 1 December 2022. CBIC Instruction 02/2023 specifically directs customs officers to verify the new warning set before granting out-of-charge; a consignment arriving with legacy labelling faces detention, demurrage, and potential confiscation with no in-situ rectification permitted at the port.

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Frequently asked

Does HSN 2403 99 90 require BIS certification?

No, manufactured tobacco products and substitutes under this tariff line 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, read with General Note 13 of the ITC (HS) import policy.

Which specific health-warning requirements apply to imported tobacco products under this HSN?

The new health-warning set notified via GSR 592(E) dated 21 July 2022, operative from 1 December 2022, must appear on all packaging; details are published on the MOHFW website and were communicated to customs via MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09 December 2022.

What is the consequence of importing tobacco products without the prescribed MOHFW health warnings?

CBIC Instruction 02/2023 dated 07-01-2023 directs the proper officer to withhold out-of-charge for consignments that do not carry the mandated health warnings, exposing the importer to detention, demurrage, and confiscation under the applicable statutory provisions.

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