For oral application

Nicotine and tobacco products for oral application

MOHFW CLEARANCE

HSN 2404 91 00 (products containing tobacco, reconstituted tobacco, nicotine, or tobacco/nicotine substitutes intended for oral application) is subject to mandatory packaging and labelling requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by the Ministry of Health and Family Welfare (MOHFW) with effect from 1 December 2022. Directorate General of Foreign Trade (DGFT) General Note 13 of the ITC (HS) Schedule and General Note 4(D) governing designated food-import entry points apply as additional policy overlays administered by the Central Board of Indirect Taxes and Customs (CBIC).

What this is

HSN code

2404 91 00

Chapter

24 · Tobacco and manufactured tobacco substitutes

Primary regulator

MOHFW · Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022

Customs documentation

Labelling compliance declaration from MOHFW
Health warning conformity certificate from exporter
ITC (HS) policy compliance 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 product packaging bears the new set of health warnings notified under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, in force from 1 December 2022. Non-compliant labelling 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 · CBIC Instruction 02/2023 dated 07-01-2023
2
Confirm the consignment is routed through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Present the bill of entry at a permitted port; diversion to a non-designated port constitutes a breach of the ITC (HS) policy condition and invites confiscation.
General Note 4(D) of Schedule I of the ITC (HS) 2022 · General Note 13 of the ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping with packaging that was printed before 1 December 2022 and bears the old health-warning graphics — the Amendment Rules, 2022 prescribed a new set of warnings, and legacy packaging is not a curable labelling defect; it is a statutory non-compliance that results in consignment detention, demurrage, and potential confiscation under the Cigarettes and Other Tobacco Products legislation. Confirm with the foreign manufacturer that artwork has been updated to the GSR 592(E) specification before placing the purchase order.

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Frequently asked

Does HSN 2404 91 00 require BIS certification?

No, oral nicotine and tobacco products do not fall within the BIS Quality Control Order regime. 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 DGFT General Note 13 and CBIC Instruction 02/2023 as the operative policy overlays.

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

The new set of health warnings notified under GSR 592(E) dated 21 July 2022 is mandatory with effect from 1 December 2022; details are published by MOHFW at mohfw.nic.in and were communicated to customs via CBIC Instruction 02/2023 dated 07-01-2023.

Does the designated food-import entry-point restriction under General Note 4(D) apply to tobacco and nicotine products?

Yes. The CCR for this tariff line explicitly requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022, meaning the consignment must enter through a permitted food-import entry point and cannot be cleared at an undesignated port.

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