Other
Signal generators, other electrical apparatus (non-e-cigarette)
HSN 8543 20 90 (Other signal generators) 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, operative from 1 December 2022, where tobacco products are involved. The Directorate General of Foreign Trade (DGFT) has prohibited import of e-cigarettes and all electronic nicotine delivery systems under HS 8543 via DGFT Notification 20/2015-20 dated 26-09-2019, and Central Board of Indirect Taxes and Customs (CBIC) Instruction 02/2023 governs customs verification of tobacco-labelling compliance at the bill of entry.
- Labelling compliance declaration from MOHFW
- Import prohibition clearance from DGFT
- CBIC bill-of-entry verification from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Verify that any tobacco product classified under this CTI bears the new set of health warnings prescribed under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified by MOHFW with effect from 1 December 2022. Non-compliant labelling at the bill of entry attracts detention pending rectification or re-export.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
- 2Confirm that the goods do not constitute e-cigarettes, refill pods, atomisers, cartridges, electronic nicotine delivery systems, heat-not-burn products, e-hookah, or any like device; import of all such products under HS 8543 is prohibited outright. Only products licensed under the Drugs and Cosmetics Act, 1940 are carved out from this prohibition.DGFT Notification 20/2015-20 dated 26-09-2019 · General Note 13 of ITC (HS) Schedule
The most common error on this tariff line is misclassifying an electronic nicotine delivery system or heat-not-burn device as a generic signal generator and filing under 8543 20 90 to circumvent the prohibition. DGFT Notification 20/2015-20 expressly extends the prohibition to every form and shape of such device by whatever name called; customs officers are instructed to verify goods description against the prohibited-device list, and a prohibited consignment is liable to seizure and confiscation with no rectification route available.