ITC (HS), 2022
SCHEDULE 1
– IMPORT POLICY

CHAPTER 24
Tobacco And Manufactured Tobacco Substitutes.

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 NOTE:

For the purposes of subheading 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 containing 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.

Policy Condition of this Chapter:

1. In terms of General Note 13 of this Schedule, the import of cigarette or any other tobacco product shall be subject to the provisions contained in the Cigarettes and other Tobacco Products (Packaging and Labelling) Amendment Rules, 2009, as notified by the Ministry of Health & Family Welfare (the details can be accessed from the website of the Ministry of Health & Family Welfare: www.mohfw.nic.in).

SUPPLEMENTARY NOTES:

1)      "Tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.

2)      "Cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machine-rolled cigarettes.

3)      “Smoking mixtures for pipes and cigarettes” of sub-heading 240310 does not cover “Gudaku'.

Exim Code

Item Description

Policy

Policy Conditions

2401

UNMANUFACTURED TOBACCO; TOBACCO REFUSE

 

 

2401 10

Tobacco, not stemmed or stripped:

 

 

2401 10 10

Flue cured virginia tobacco

Free

 

2401 10 20

Sun cured country (natu) tobacco

Free

 

2401 10 30

Sun cured virginia tobacco

Free

 

2401 10 40

Burley tobacco

Free

 

2401 10 50

Tobacco for manufacture of biris, not stemmed

Free

 

2401 10 60

Tobacco for manufacture of chewing tobacco

Free

 

2401 10 70

Tobacco for manufacture of cigar and cheroot

Free

 

2401 10 80

Tobacco for manufacture of hookah tobacco

Free

 

2401 10 90

Other

Free

 

2401 20

Tobacco partly or wholly stemmed or stripped:

 

 

2401 20 10

Flue cured virginia tobacco

Free

 

2401 20 20

Sun cured country (natu) tobacco

Free

 

2401 20 30

Sun cured virginia tobacco

Free

 

2401 20 40

Burley tobacco

Free

 

2401 20 50

Tobacco for manufacture of biris

Free

 

2401 20 60

Tobacco for manufacture of chewing tobacco

Free

 

2401 20 70

Tobacco for manufacture of cigar and cheroot

Free

 

2401 20 80

Tobacco for manufacture of hookah tobacco

Free

 

2401 20 90

Other

Free

 

2401 30 00

Tobacco refuse

Free

 

2402

CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES

 

 

2402 10

Cigars, cheroots and cigarillos, containing tobacco:

 

 

2402 10 10

Cigar and cheroots

Free

 

2402 10 20

Cigarillos

Free

 

2402 20*

Cigarettes, containing tobacco:

 

 

2402 20 10

Other than filter cigarettes, of length not exceeding 65 millimetres

Free

 

2402 20 20

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres

Free

 

2402 20 30

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

 

2402 20 40

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

 

2402 20 50

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

 

2402 20 90

Other

Free

 

2402 90

Other:

 

 

2402 90 10

Cigarettes of tobacco substitutes

Free

 

2402 90 20

Cigarillos of tobacco substitutes

Free

 

2402 90 90

Other

Free

 

2403

OTHER MANUFACTURE TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES

 

 

 

Smoking tobacco, whether or not containing tobacco substitutes in any proportion:

 

 

2403 11

Water pipe tobacco specified in Sub-heading Note to this Chapter:

 

 

2403 11 10

Hookah or gudaku tobacco

Free

 

2403 11 90

Other

Free

 

2403 19

Other:

 

 

2403 19 10

Smoking mixtures for pipes and cigarettes

Free

 

2403 19 21

Other than paper rolled biris, manufactured without the aid of machine

Free

 

2403 19 29

Other

Free

 

2403 19 90

Other

Free

 

 

Other:

 

 

2403 91 00

"Homogenised" or "reconstituted" tobacco

Free

 

2403 99

Other:

 

 

2403 99 10

Chewing tobacco

Free

 

2403 99 20

Preparations containing chewing tobacco

Free

 

2403 99 30

Jarda scented tobacco

Free

 

2403 99 40

Snuff

Free

 

2403 99 50

Preparations containing snuff

Free

 

2403 99 60

Tobacco extracts and essence

Free

 

2403 99 70

Cut-tobacco

Free

 

2403 99 90 Other Free  
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    
  - Products intended for inhalation without combustion:    
2404 11 00 -- containing tobacco or reconstituted tobacco Prohibited Import of electronic cigarettes (ecigarettes) or any parts or components therof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like devices by whatever name andshape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes' (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
2404 12 00 - - Other, containing nicotine Prohibited Import of electronic cigarettes (ecigarettes) or any parts or components thereof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like devices by whatever name and shape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes' (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
2404 19 00 - - Other Prohibited Import of electronic cigarettes (ecigarettes) or any parts or components thereof such as refill pods, atomisers, cartridges etc, including all forms of Electronic Nicotine Delivery Systems, Heat Not Burn Products, e-Hookah and the like devices by whatever name and shape, size or form it may have, but does not include any products licensed under the Drugs and Cosmetics Act, 1940 is Prohibited in accordance with the Prohibition of Electronic Cigarettes' (Production, Manufacture, Import, Exports, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
  - Other:    
2404 91 00 - - For oral application Free  
2404 92 00 - For transdermal application Free  
2404 99 00 - - Other Free