Other

Nicotine and tobacco products intended for intake without combustion

HSN 2404 99 00 covers other nicotine-containing and tobacco-substitute inhalation products subject to the Ministry of Health and Family Welfare (MOHFW) packaging and labelling regime 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) classifies import under General Note 13 of the ITC (HS) Schedule as a policy-conditioned entry, and consignments must also comply with the designated food-import entry-point restriction under General Note 4(D) of Schedule I of the ITC (HS) 2022.

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

1. 1
   Ensure all product 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, with effect from 1 December 2022. Non-conforming labelling renders the consignment liable to detention and confiscation at the bill-of-entry stage.
   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. 2
   Verify that the import satisfies General Note 13 of the ITC (HS) Schedule, which conditions all cigarette and tobacco-product imports on compliance with the MOHFW packaging and labelling provisions. Upload evidence of labelling compliance in e-Sanchit before the bill of entry is filed.
   General Note 13 of the ITC (HS) Schedule · CBIC Instruction 02/2023 dated 07-01-2023
3. 3
   Route the consignment through a permitted food-import entry point as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Diversion through a non-designated port exposes the consignment to seizure and ground rent pending customs adjudication.
   General Note 4(D) of Schedule I of the ITC (HS) 2022