2[CHAPTER 24
Tobacco And Manufactured Tobacco Substitutes.
(Section Notes)
Main Notes
1 This Chapter does not cover medicinal cigarettes (Chapter 30).
2 Any products classifiable in heading 2404 and any other heading of the Chapter are to be classified in heading 2404.
3 For the purposes of heading 2404, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
Sub-Heading Notes
1 For the purposes of sub-heading 2403 11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not contain-ing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this sub-heading.
| Chapter Number |
ITC-HS Codes |
Description | Dashes | Export Policy | Policy Condition | Notification No | Notification Date |
| 24 | 24 | Tobacco And Manufactured Tobacco Substitutes. | |||||
| 24 | 2401 | Unmanufactured tobacco; tobacco refuse. | |||||
| 24 | 240110 | Tobacco, not stemmed/stripped | - | ||||
| 24 | 24011010 | Flue cured virginia tobacco | --- | Free | |||
| 24 | 24011020 | Sun cured country (natu) tobacco | --- | Free | |||
| 24 | 24011030 | Sun cured virginia tobacco | --- | Free | |||
| 24 | 24011040 | Burley tobacco | --- | Free | |||
| 24 | 24011050 | Tobacco for manufacture of biris, not stemmed | --- | Free | |||
| 24 | 24011060 | Tobacco for manufacture of chewing tobacco | --- | Free | |||
| 24 | 24011070 | Tobacco for manufacture of cigar and cheroot | --- | Free | |||
| 24 | 24011080 | Tobacco for manufacture of hookah tobacco | --- | Free | |||
| 24 | 24011090 | Other | --- | Free | |||
| 24 | 240120 | Tobacco, partly or wholly stemmed/stripped | - | ||||
| 24 | 24012010 | Flue cured virginia tobacco | --- | Free | |||
| 24 | 24012020 | Sun cured country (natu) tobacco | --- | Free | |||
| 24 | 24012030 | Sun cured virginia tobacco | --- | Free | |||
| 24 | 24012040 | Burley tobacco | --- | Free | |||
| 24 | 24012050 | Tobacco for manufacture of biris | --- | Free | |||
| 24 | 24012060 | Tobacco for manufacture of chewing tobacco | --- | Free | |||
| 24 | 24012070 | Tobacco for manufacture of cigar and cheroot | --- | Free | |||
| 24 | 24012080 | Tobacco for manufacture of hookah tobacco | --- | Free | |||
| 24 | 24012090 | Other | --- | Free | |||
| 24 | 24013000 | Tobacco refuse | - | Free | |||
| 24 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |||||
| 24 | 240210 | Cigars, cheroots and cigarillos, containing tobacco | - | ||||
| 24 | 24021010 | Cigar and cheroots | --- | Free | |||
| 24 | 24021020 | Cigarillos | --- | Free | |||
| 24 | 240220 | Cigarettes containing tobacco | - | ||||
| 24 | 24022010 | Other than filter cigarettes, of length not exceeding 65 millimetres | --- | Free | |||
| 24 | 24022020 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | --- | Free | |||
| 24 | 24022030 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres | --- | Free | |||
| 24 | 24022040 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres not exceeding 70 millimetres | --- | Free | |||
| 24 | 24022050 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | --- | Free | |||
| 24 | 24022090 | Other | --- | Free | |||
| 24 | 240290 | Other | - | ||||
| 24 | 24029010 | Cigarettes of tobacco substitutes | --- | Free | |||
| 24 | 24029020 | Cigarillos of tobacco substitutes | --- | Free | |||
| 24 | 24029090 | Other | --- | Free | |||
| 24 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised” or reconstituted” tobacco; tobacco extracts and essences. | |||||
| 24 | 240311 |
Smoking tobacco, whether or not containing tobacco
substitutes in any proporation -- Water pipe tobacco specified in Subheading Note 1 to this chapter |
- | ||||
| 24 | 24031110 | Hookah or gudaku tobacco | --- | Free | |||
| 24 | 24031190 | Other | --- | Free | |||
| 24 | 240319 |
Smoking tobacco, whether or not containing tobacco
substitutes in any proporation -- Other |
- | ||||
| 24 | 24031910 | Smoking mixtures for pipes and cigarettes | --- | Free | |||
| 24 | 24031921 | "Biris Other than paper rolled biris, manufactured without the aid of machine" | --- | Free | |||
| 24 | 24031929 | Biris Other | --- | Free | |||
| 24 | 24031990 | Other | --- | Free | |||
| 24 | 24039100 |
Other : -- Homogenised” or reconstituted” tobacco |
- | Free | |||
| 24 | 240399 |
Other : -- Other |
- | ||||
| 24 | 24039910 | Chewing tobacco | --- | Free | |||
| 24 | 24039920 | Preparations containing chewing tobacco | --- | Free | |||
| 24 | 24039930 | Jarda scented tobacco | --- | Free | |||
| 24 | 24039940 | Snuff | --- | Free | |||
| 24 | 24039950 | Preparations containing snuff | --- | Free | |||
| 24 | 24039960 | Tobacco extracts and essence | --- | Free | |||
| 24 | 24039970 | Cut-tobacco | --- | Free | |||
| 24 | 24039990 | Other | ---- | Free | |||
| 24 | 2404 | <p>PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY</p> | |||||
| 24 | 24041100 | Products intended for inhalation without combustion:-- Containing tobacco or reconstituted tobacco | - | Free | |||
| 24 | 24041200 | Products intended for inhalation without combustion:-- Other, containing nicotine | - | Free | |||
| 24 | 24041900 | Products intended for inhalation without combustion:-- Other | - | Free | |||
| 24 | 24049100 | Other:- - For oral application | - | Free | |||
| 24 | 24049200 | Other:- - For transdermal application | - | Free | |||
| 24 | 24049900 | Other:- - Other | - | Free |
]
[helldodold[1[CHAPTER 24
Tobacco And Manufactured Tobacco Substitutes.
| Chapter Number | ITC-HS Codes | Description | Dashes | Export Policy | Policy Condition | Notification No | Notification Date |
| 24 | 24 | Tobacco And Manufactured Tobacco Substitutes. | |||||
| 24 | 2401 | Unmanufactured tobacco; tobacco refuse. | |||||
| 24 | 240110 | Tobacco, not stemmed/stripped | - | ||||
| 24 | 24011010 | Flue cured virginia tobacco | --- | Free | |||
| 24 | 24011020 | Sun cured country (natu) tobacco | --- | Free | |||
| 24 | 24011030 | Sun cured virginia tobacco | --- | Free | |||
| 24 | 24011040 | Burley tobacco | --- | Free | |||
| 24 | 24011050 | Tobacco for manufacture of biris, not stemmed | --- | Free | |||
| 24 | 24011060 | Tobacco for manufacture of chewing tobacco | --- | Free | |||
| 24 | 24011070 | Tobacco for manufacture of cigar and cheroot | --- | Free | |||
| 24 | 24011080 | Tobacco for manufacture of hookah tobacco | --- | Free | |||
| 24 | 24011090 | Other | --- | Free | |||
| 24 | 240120 | Tobacco, partly or wholly stemmed/stripped | - | ||||
| 24 | 24012010 | Flue cured virginia tobacco | --- | Free | |||
| 24 | 24012020 | Sun cured country (natu) tobacco | --- | Free | |||
| 24 | 24012030 | Sun cured virginia tobacco | --- | Free | |||
| 24 | 24012040 | Burley tobacco | --- | Free | |||
| 24 | 24012050 | Tobacco for manufacture of biris | --- | Free | |||
| 24 | 24012060 | Tobacco for manufacture of chewing tobacco | --- | Free | |||
| 24 | 24012070 | Tobacco for manufacture of cigar and cheroot | --- | Free | |||
| 24 | 24012080 | Tobacco for manufacture of hookah tobacco | --- | Free | |||
| 24 | 24012090 | Other | --- | Free | |||
| 24 | 24013000 | Tobacco refuse | - | Free | |||
| 24 | 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. | |||||
| 24 | 240210 | Cigars, cheroots and cigarillos, containing tobacco | - | ||||
| 24 | 24021010 | Cigar and cheroots | --- | Free | |||
| 24 | 24021020 | Cigarillos | --- | Free | |||
| 24 | 240220 | Cigarettes containing tobacco | - | ||||
| 24 | 24022010 | Other than filter cigarettes, of length not exceeding 65 millimetres | --- | Free | |||
| 24 | 24022020 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | --- | Free | |||
| 24 | 24022030 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres | --- | Free | |||
| 24 | 24022040 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres not exceeding 70 millimetres | --- | Free | |||
| 24 | 24022050 | Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 75 millimetres but not exceeding 85 millimetres | --- | Free | |||
| 24 | 24022090 | Other | --- | Free | |||
| 24 | 240290 | Other | - | ||||
| 24 | 24029010 | Cigarettes of tobacco substitutes | --- | Free | |||
| 24 | 24029020 | Cigarillos of tobacco substitutes | --- | Free | |||
| 24 | 24029090 | Other | --- | Free | |||
| 24 | 2403 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised” or reconstituted” tobacco; tobacco extracts and essences. | |||||
| 24 | 240311 | Smoking
tobacco, whether or not containing tobacco substitutes in any
proporation -- Water pipe tobacco specified in Subheading Note 1 to this chapter |
- | ||||
| 24 | 24031110 | Hookah or gudaku tobacco | --- | Free | |||
| 24 | 24031190 | Other | --- | Free | |||
| 24 | 240319 | Smoking tobacco, whether or not containing tobacco substitutes in any proporation -- Other | - | ||||
| 24 | 24031910 | Smoking mixtures for pipes and cigarettes | --- | Free | |||
| 24 | 24031921 | "Biris:---- Other than paper rolled biris, manufactured without the aid of machine" | --- | Free | |||
| 24 | 24031929 | Biris:---- Other | --- | Free | |||
| 24 | 24031990 | Other | --- | Free | |||
| 24 | 24039100 | Other : -- Homogenised” or reconstituted” tobacco |
- | Free | |||
| 24 | 240399 | Other : -- Other |
- | ||||
| 24 | 24039910 | Chewing tobacco | --- | Free | |||
| 24 | 24039920 | Preparations containing chewing tobacco | --- | Free | |||
| 24 | 24039930 | Jarda scented tobacco | --- | Free | |||
| 24 | 24039940 | Snuff | --- | Free | |||
| 24 | 24039950 | Preparations containing snuff | --- | Free | |||
| 24 | 24039960 | Tobacco extracts and essence | --- | Free | |||
| 24 | 24039970 | Cut-tobacco | --- | Free | |||
| 24 | 24039990 | Other | ---- | Free | |||
| 24 | 2404 | PRODUCTS CONTAINING TOBACCO, RECONSTITUTED TOBACCO, NICOTINE, OR TOBACCO OR NICOTINE SUBSTITUTES, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY | |||||
| 24 | 24041100 | Products intended for inhalation without combustion:-- Containing tobacco or reconstituted tobacco | - | Free | |||
| 24 | 24041200 | Products intended for inhalation without combustion:-- Other, containing nicotine | - | Free | |||
| 24 | 24041900 | Products intended for inhalation without combustion:-- Other | - | Free | |||
| 24 | 24049100 | Other:- - For oral application | - | Free | |||
| 24 | 24049200 | Other:- - For transdermal application | - | Free | |||
| 24 | 24049900 | Other:- - Other | - | Free |
]helldod]
1. Inserted Vide Notification No. 60/2023 Dated 13.02.2024
2. Substituted vide:- Notification No. 50/2024-25 Dated 13.01.2025