SMOKING PIPES (INCLUDING PIPE BOWLS) AND CIGAR OR CIGARETTE HOLDERS AND PARTS THEREOF

Smoking pipes, pipe bowls, cigar and cigarette holders

CDSCO CLEARANCE · MOHFW CLEARANCE

HSN 9614 00 00 (Smoking pipes, pipe bowls, cigar and cigarette holders, and parts thereof) is 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) and Central Board of Indirect Taxes and Customs (CBIC) apply ITC (HS) General Note 13 as the customs-entry overlay for all tobacco-related imports.

What this is

HSN code

9614 00 00

Chapter

96 · Miscellaneous manufactured articles

Primary regulator

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

Customs documentation

Labelling compliance declaration from MOHFW
General Note 13 compliance from DGFT
CBIC clearance confirmation from CBIC

Applicable Partner Government Agencies

CDSCOCDSCO·Central Drugs Standard Control Organisation

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 smoking pipes, pipe bowls, cigar holders, and cigarette holders — and any parts thereof — imported under this HSN comply with the new health-warning specifications notified in the Cigarettes and Other Tobacco Products (Packaging and Labelling) Amendment Rules, 2022. The new set of health warnings mandated by the Ministry of Health and Family Welfare under GSR 592(E) dated 21-07-2022 must appear on product packaging before the bill of entry is filed.
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 that the consignment does not include any electronic nicotine delivery system, heat-not-burn product, e-hookah, refill pod, atomiser, cartridge, or similar device; such articles are Prohibited under DGFT Notification 20/2015-20 dated 26-09-2019 and any inadvertent inclusion renders the entire consignment liable to detention and confiscation.
DGFT Notification 20/2015-20 dated 26-09-2019 · General Note 13 of ITC (HS) Schedule

A word of counsel

The most common error on this tariff line is shipping pipe or holder consignments carrying legacy label artwork that pre-dates the 1 December 2022 health-warning specifications — packaging printed before GSR 592(E) took effect does not satisfy the Amendment Rules, and the proper officer will detain the consignment pending re-labelling or re-export. Confirm with the overseas supplier that artwork has been updated to the 2022 health-warning set before vessel loading, as post-arrival relabelling at Indian ports is not available for tobacco-related articles under CBIC Instruction 02/2023.

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Frequently asked

Does HSN 9614 00 00 require BIS certification?

No, smoking pipes, pipe bowls, and cigarette or cigar holders are not covered by any BIS Quality Control Order. 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 the ITC (HS) General Note 13 overlay administered by DGFT and CBIC.

Do the 2022 health-warning labelling rules apply to pipe bowls and holder parts imported separately?

Yes. General Note 13 of the ITC (HS) Schedule applies to cigarettes and other tobacco products broadly, and CBIC Instruction 02/2023 dated 07-01-2023 confirms that the MOHFW Amendment Rules, 2022 apply at the bill-of-entry stage to all articles under the relevant tariff lines.

Can e-cigarette components such as atomisers or refill pods be imported under HSN 9614 00 00?

No. DGFT Notification 20/2015-20 dated 26-09-2019 prohibits the import of e-cigarettes and all parts and components thereof — including refill pods, atomisers, cartridges, e-hookahs, and heat-not-burn devices — under HS 8543; any attempt to reclassify or import such articles under 9614 00 00 is treated as an attempt to circumvent the prohibition and exposes the consignment to confiscation.

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