Other

Nicotine products intended for inhalation without combustion

CDSCO CLEARANCE · MOHFW CLEARANCE

HSN 2404 19 00 (Other nicotine-containing products for inhalation without combustion) is subject to Ministry of Health and Family Welfare (MOHFW) packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 1 December 2022. Central Drugs Standard Control Organisation (CDSCO) oversight applies where products fall within the Drugs and Cosmetics Act, 1940, and the Directorate General of Foreign Trade (DGFT) has prohibited import of electronic cigarettes and all electronic nicotine delivery systems under DGFT Notification 54/2015-20.

What this is

HSN code

2404 19 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

Packaging and labelling compliance from MOHFW
Import Licence from DGFT
Prohibition compliance declaration to CBIC

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 product-classification stage that the consignment does not constitute an electronic cigarette, e-hookah, heat-not-burn product, or any electronic nicotine delivery system — including refill pods, atomisers, and cartridges — as defined under the Prohibition of Electronic Cigarettes Act, 2019. Import of such products is prohibited under DGFT Notification 54/2015-20 dated 09-02-2022; only products licensed under the Drugs and Cosmetics Act, 1940 are exempt from that prohibition.
DGFT Notification 54/2015-20 dated 09-02-2022 · Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
2
Ensure all tobacco and nicotine products bear the revised health warnings as notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, operative from 1 December 2022. Consignments not displaying the current set of health warnings specified by MOHFW are liable to detention and refusal of out-of-charge.
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
Where the product is classified as a drug or drug-device combination under the Drugs and Cosmetics Act, 1940, obtain the requisite CDSCO import registration or licence before filing the bill of entry. Route the consignment through a food or drug-designated port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022.
Drugs and Cosmetics Act, 1940 · General Note 4(D) of Schedule I of ITC (HS) 2022

A word of counsel

The most common error on this tariff line is misreading the Drugs and Cosmetics Act carve-out in the e-cigarette prohibition as a general import licence for nicotine-delivery devices. The carve-out is narrow — it covers only products that hold an active CDSCO drug licence — and any product that mimics an electronic nicotine delivery system but lacks that licence remains prohibited regardless of form, name, or packaging. Attempting importation of a prohibited device triggers confiscation under the Prohibition of Electronic Cigarettes Act, 2019 and potential criminal liability under that Act, distinct from Customs Act contraventions.

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Frequently asked

Does HSN 2404 19 00 require BIS certification?

No. No BIS Quality Control Order covers this product family. Import is governed primarily by the Ministry of Health and Family Welfare under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with DGFT-administered prohibitions under the Prohibition of Electronic Cigarettes Act, 2019 as the operative import control.

Are all products under HSN 2404 19 00 prohibited, or only electronic cigarettes?

Only electronic cigarettes, e-hookahs, heat-not-burn products, and all electronic nicotine delivery systems are prohibited under DGFT Notification 54/2015-20; non-electronic tobacco and nicotine products intended for inhalation without combustion may be imported subject to MOHFW packaging and labelling compliance and CDSCO requirements where applicable.

What happens if the revised health warnings under the 2022 Amendment Rules are absent from the packaging at the time of import?

The consignment is subject to detention at the port of entry, and out-of-charge will be refused; CBIC Instruction 02/2023 dated 07-01-2023 requires customs officers to verify compliance with the MOHFW-notified health warning specifications before releasing tobacco product consignments.

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