Electronic cigarettes and similar personal electric vaporising devices
Electronic cigarettes and personal electric vaporising devices
HSN 8543 40 00 (Electronic cigarettes and similar personal electric vaporising devices) is subject to a statutory import prohibition enforced by the Ministry of Health and Family Welfare (MOHFW) under the Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019. The Central Drugs Standard Control Organisation (CDSCO) retains jurisdiction over any products licensed under the Drugs and Cosmetics Act, 1940, which are expressly carved out of the prohibition. The Directorate General of Foreign Trade (DGFT) administers the prohibition via ITC (HS) policy under DGFT Notification 54/2015-20 dated 09-02-2022.
- Prohibition compliance declaration to CBIC
- CDSCO licence from CDSCO
- ITC (HS) policy confirmation from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Treat the import of electronic cigarettes, e-hookah, heat-not-burn products, electronic nicotine delivery systems, and all parts and components — including refill pods, atomisers, and cartridges — as prohibited. The prohibition applies regardless of the device's name, shape, size, or form under the Prohibition of Electronic Cigarettes Act, 2019, as operationalised by DGFT Notification 54/2015-20 dated 09-02-2022.Prohibition of Electronic Cigarettes Act, 2019 · DGFT Notification 54/2015-20 dated 09-02-2022
- 2If the product is licensed under the Drugs and Cosmetics Act, 1940 and falls within CDSCO's regulatory scope, obtain the applicable CDSCO licence or import authorisation before filing the bill of entry. This carve-out is narrow; any device without a current CDSCO licence remains subject to the absolute prohibition.Prohibition of Electronic Cigarettes Act, 2019 (carve-out clause) · Drugs and Cosmetics Act, 1940
- 3For any tobacco-labelled or tobacco-associated product, ensure full compliance with the health-warning requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, effective 01-12-2022. Non-compliant labelling at the bill of entry attracts detention and confiscation under General Note 13 of the ITC (HS) Schedule.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
The single most consequential error is attempting to import a device by characterising it as a "personal vaporiser" or "wellness inhaler" rather than an electronic cigarette — the Act's scope is device-agnostic and expressly captures all such products "by whatever name and shape, size or form." A consignment detained at port under the Act is liable to confiscation, not merely re-export; the CDSCO-licensed-product carve-out is the only lawful entry point, and that licence must be current and cover the specific product at the bill-of-entry stage.