Other
Other electrical machines and apparatus (residual category)
HSN 8543 70 49 covers residual electrical machines and apparatus, and for tobacco-related devices in this subheading the Ministry of Health and Family Welfare (MOHFW) mandates compliance with the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, notified under GSR 592(E) dated 21-07-2022. The Central Drugs Standard Control Organisation (CDSCO) framework governs any product licensed under the Drugs and Cosmetics Act, 1940. Critically, import of e-cigarettes and all electronic nicotine delivery systems classifiable under HS 8543 is prohibited under DGFT Notification 20/2015-20 dated 26-09-2019.
- Packaging and labelling compliance from MOHFW
- Import licence from CDSCO
- Prohibition clearance declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Verify at the outset that the goods are not e-cigarettes, electronic nicotine delivery systems, heat-not-burn products, e-hookahs, or any parts or components thereof (including refill pods, atomisers, and cartridges). Import of all such devices under HS 8543 is prohibited under DGFT Notification 20/2015-20 dated 26-09-2019; the sole carve-out is for products licensed under the Drugs and Cosmetics Act, 1940.DGFT Notification 20/2015-20 dated 26-09-2019
- 2For tobacco-product devices entering under this tariff line, ensure packaging and labelling display the new set of health warnings prescribed by the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022, with effect from 01-12-2022. Upload evidence of labelling compliance at the bill of entry.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
- 3Where the apparatus is licensed under the Drugs and Cosmetics Act, 1940 and therefore exempt from the e-cigarette prohibition, obtain the applicable CDSCO import licence or registration before filing the bill of entry and confirm the exemption basis in writing to the customs proper officer.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 importing e-cigarette components — refill pods, atomisers, cartridges — on the assumption that a component is not a 'device' and falls outside the prohibition. DGFT Notification 20/2015-20 explicitly names parts and components as prohibited imports under HS 8543, and customs will confiscate the consignment without a CDSCO-licensed-product exemption. The Drugs and Cosmetics Act carve-out is narrow and requires documented CDSCO licensing — a general medical-device registration does not automatically qualify.