Containing tobacco or reconstituted tobacco

Heated tobacco products for inhalation without combustion

CDSCO CLEARANCE · MOHFW CLEARANCE

HSN 2404 11 00 (products containing tobacco or reconstituted tobacco intended for inhalation without combustion) is subject to Ministry of Health and Family Welfare (MOHFW) labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. The Directorate General of Foreign Trade (DGFT) prohibits import of electronic cigarettes and all electronic nicotine delivery systems under the Prohibition of Electronic Cigarettes Act, 2019. Central Drugs Standard Control Organisation (CDSCO) oversight applies to any variant licensed under the Drugs and Cosmetics Act, 1940.

What this is

HSN code

2404 11 00

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

CDSCO · Drugs and Cosmetics Act, 1940; MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022

Customs documentation

Labelling compliance declaration from MOHFW
Import Licence from DGFT
Prohibited-goods exclusion certificate from CDSCO

Applicable Partner Government Agencies

CDSCOCDSCO·Central Drugs Standard Control Organisation

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
Verify that the consignment does not constitute an electronic cigarette, e-hookah, heat-not-burn device, refill pod, atomiser, cartridge, or any other electronic nicotine delivery system as defined under the Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019. Import of such products is prohibited; only products licensed under the Drugs and Cosmetics Act, 1940 are exempt from this prohibition.
DGFT Notification 54/2015-20 dated 09-02-2022 · Prohibition of Electronic Cigarettes Act, 2019
2
Ensure all packaging and labelling conforms to the new health-warning specifications notified by MOHFW under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 1 December 2022. Non-conforming packs are liable to detention and refusal of out-of-charge at the bill-of-entry stage.
GSR 592(E) dated 21-07-2022 · CBIC Instruction 02/2023 dated 07-01-2023 · MOHFW Letter D.O.P.16011/02/2017-TC (PART-1) dated 09-12-2022 · General Note 13 of ITC (HS) Schedule
3
Route the consignment through a port designated under General Note 4(D) of Schedule I of the ITC (HS) 2022 for compliance with food and related product import entry-point restrictions, and confirm that the labelling-compliance declaration has been uploaded in e-Sanchit before out-of-charge.
General Note 4(D) of Schedule I of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is assuming that a product marketed as a 'heated tobacco device' or 'tobacco stick system' falls outside the electronic-cigarette prohibition. The Prohibition of Electronic Cigarettes Act, 2019 expressly captures heat-not-burn products by whatever name or form; only products bearing a valid licence under the Drugs and Cosmetics Act, 1940 are carved out. An unlicensed consignment arriving without the carve-out documentation faces outright confiscation and criminal liability under the 2019 Act, not merely detention.

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 2404 11 00 require BIS certification?

No, no BIS Quality Control Order covers tobacco products or heated-tobacco inhalation 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, with a prohibition overlay administered by DGFT under the Prohibition of Electronic Cigarettes Act, 2019.

Are all products under HSN 2404 11 00 prohibited, or only electronic cigarettes?

Only electronic cigarettes, e-hookahs, heat-not-burn devices, and all electronic nicotine delivery systems are prohibited under DGFT Notification 54/2015-20; heated tobacco products that do not incorporate an electronic delivery mechanism and are not prohibited devices may be imported, subject to MOHFW labelling compliance under GSR 592(E) dated 21-07-2022.

What is the consequence of non-compliant packaging under the 2022 Amendment Rules?

Consignments with packaging that does not carry the mandated health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022 are liable to detention at the port of import and refusal of out-of-charge, as directed by CBIC Instruction 02/2023 dated 07-01-2023.

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