Heading · Chapter 24 · Section IV, Prepared foodstuffs
HS 2401Unmanufactured tobacco; tobacco refuse
Tobacco and manufactured tobacco substitutes, products, whether or not containing nicotine, intended for inhalation without combustion, other nicotine containing products intended for the intake of nicotine into the human body
- Customs duty
- 30%
- 19 tariff items
- GST now
- 5% or 40%
- depending on the goods
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 9.4% to 10%
- On Indian goods
Codes under this heading
3 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.
| Code | Description | Customs duty | GST now | Unit |
|---|---|---|---|---|
| 2401 10 | Tobacco, not stemmed or stripped | 30% | 5% or 40% | kg |
| 2401 20 | Tobacco, partly or wholly stemmed or stripped | 30% | 5% or 40% | kg |
| 2401 30 00 | Tobacco refuse | 30% | 5% or 40% | kg |
Importing into India
Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 19 tariff items: 30%. The rules below cover this whole code.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Import policy (DGFT ITC(HS)) of its tariff items
- Free: 19 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 5% or 40%, depending on the goods.
- Until 21 September 2025 5% or 28%, depending on the goods.
- Change: Changed.
- No compensation cess.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 19/2025-Integrated Tax (Rate)Schedule III, S.No. 15 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves] | 40% |
| 9/2025-Integrated Tax (Rate)Schedule I, S.No. 162 | Tobacco leave | 5% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 5% or 28% | 1/2017-Central Tax (Rate) |
| 22 Sep 2025 to 31 Jan 2026 | 5% or 28% | 9/2025-Integrated Tax (Rate) |
| From 1 Feb 2026 | 5% or 40% | 19/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
It depends on the goods: the entries below name only some goods under this code, or rate them differently.
| Entry | Goods | Export duty |
|---|---|---|
| The Second Schedule to the Customs Tariff Act, S.No. 14Named goods or on a condition | Tobacco unmanufactured | 75 paise per kilogram or 20% whichever is lower |
| Notification 27/2011-Customs, S.No. 14Named goods or on a condition | Tobacco unmanufactured | Nil |
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | 0.15% | — |
Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 19 Oct 2026.
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 19 tariff items
China: the same goods (2401)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 5 in force under 2401. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.
| China code | Goods | Duty on Indian goods | MFN | Import VAT | Export rebate | Licences |
|---|---|---|---|---|---|---|
| 2401.10.10.00 | Unstemmed flue-cured tobacco未去梗的烤烟 | 9.4%APTA rate, with an APTA certificate of origin | 10% | 13% | 9% | 7ABPQS |
| 2401.10.90.00 | Other unstemmed tobacco其他未去梗的烟草 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 9% | 7ABPQS |
| 2401.20.10.00 | Roasted tobacco, wholly or partially stemmed部分或全部去梗的烤烟 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | 7ABSPQ |
| 2401.20.90.00 | Other tobacco, partly or wholly stemmed or stripped部分或全部去梗的其他烟草 | 10%MFN rate (no APTA concession on this line) | 10% | 9% | 13% | 7ABSPQ |
| 2401.30.00.00 | Tobacco refuse烟草废料 | 10%MFN rate (no APTA concession on this line) | 10% | 13% | 9% | AB7SPQ |
- India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
- The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.
China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.
Nearby codes
Sources
- GSTN HSN code masterChecked 13 Oct 2026
- DGFT ITC(HS) import and export policyChecked 9 Oct 2026
- GST rate per HSN (archived GSTZen extract)Checked 29 Sep 2026
- Customs Tariff of India (First Schedule): sections, chapters, notes and statutory BCDChecked 19 Oct 2026
- GST rates on goods, before and after 22 September 2025Checked 18 Oct 2026
- BIS compulsory certification: products and Quality Control OrdersChecked 18 Oct 2026
- Anti-dumping, countervailing and safeguard duties in force (India)Checked 19 Oct 2026
- India's export duty (Second Schedule to the Customs Tariff Act and notifications 27/2011, 55/2022, 22/2024)Checked 18 Oct 2026
- India's All Industry Rates of duty drawback (notification 77/2023-Customs (N.T.))Checked 19 Oct 2026
- China customs tariff (HS编码网)Checked 19 Oct 2026
For information, not a customs ruling. Only notifications published in the Gazette have legal force; confirm the duty with your customs broker or ICEGATE before you price a deal.