Other, containing nicotine

Nicotine-containing products intended for human intake

CDSCO CLEARANCE · MOHFW CLEARANCE

HSN 2404 12 00 (Other, containing nicotine) is subject to Central Drugs Standard Control Organisation (CDSCO) oversight and 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. Electronic cigarettes, e-hookah, heat-not-burn products, refill pods, atomisers, cartridges, and all electronic nicotine delivery systems are prohibited imports under the Prohibition of Electronic Cigarettes Act, 2019. DGFT policy and CBIC instruction overlays apply at the bill-of-entry stage for any permissible nicotine-containing products.

What this is

HSN code

2404 12 00

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

CDSCO · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022; Prohibition of Electronic Cigarettes Act, 2019

Customs documentation

Packaging compliance declaration from MOHFW
Import prohibition clearance from CDSCO
ITC (HS) policy compliance from DGFT

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 at the outset that the goods do not constitute electronic cigarettes, e-hookah, heat-not-burn products, refill pods, atomisers, cartridges, or any electronic nicotine delivery system in any form — import of all such products is prohibited under the Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019. Only products licensed under the Drugs and Cosmetics Act, 1940 are carved out of this prohibition.
DGFT Notification 54/2015-20 dated 09-02-2022 · Prohibition of Electronic Cigarettes Act, 2019
2
For any permissible nicotine-containing tobacco product, ensure packaging and labelling carries the new set of health warnings notified by the Ministry of Health and Family Welfare with effect from 1 December 2022. Non-compliant labelling constitutes a ground for consignment detention at the port of entry.
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
3
Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022, and confirm that the ITC (HS) policy condition under General Note 13 is satisfied before filing the bill of entry.
General Note 13 of ITC (HS) Schedule · General Note 4(D) of Schedule I of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is attempting to import heat-not-burn devices or refill pods under a CDSCO drug licence on the assumption that the Drugs and Cosmetics Act carve-out applies. The carve-out is narrow: only products actually licensed under the Drugs and Cosmetics Act, 1940 escape the prohibition; a pending or anticipated licence does not qualify, and the consignment will be seized and the importer exposed to criminal liability under the Prohibition of Electronic Cigarettes Act, 2019.

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Frequently asked

Does HSN 2404 12 00 require BIS certification?

No, no BIS Quality Control Order covers this product family. Import is governed by the Central Drugs Standard Control Organisation and the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with a categorical import prohibition on all electronic nicotine delivery systems under the Prohibition of Electronic Cigarettes Act, 2019.

Is there any category of electronic nicotine delivery system that may lawfully be imported under this HSN?

Yes, but narrowly: products that are licensed under the Drugs and Cosmetics Act, 1940 are explicitly excluded from the prohibition imposed by DGFT Notification 54/2015-20 dated 09-02-2022; all other electronic cigarettes, heat-not-burn products, e-hookah, and similar devices remain prohibited.

What health-warning labelling is required for permissible nicotine-containing products entering India?

The Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified vide GSR 592(E) dated 21-07-2022, prescribe a new set of health warnings mandatory from 1 December 2022; CBIC Instruction 02/2023 dated 07-01-2023 directs customs officers to verify compliance before out-of-charge.

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