Heading · Chapter 24 · Section IV, Prepared foodstuffs
HS 2403Tobacco 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: other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences
- Customs duty
- 30%
- 15 tariff items
- GST now
- 40%
- Import policy
- Free
- Export policy
- Free
- Unit
- kg or tu
- Duty in China
- 50.2% to 57%
- On Indian goods
Codes under this heading
4 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 |
|---|---|---|---|---|
| 2403 11 | Water pipe tobacco specified in Sub-heading Note to this Chapter | 30% | 40% | kg |
| 2403 19 | Other | 30% | 40% | kg or tu |
| 2403 91 00 | “Homogenised” or “reconstituted” tobacco | 30% | 40% | kg |
| 2403 99 | Other | 30% | 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 15 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: 15 tariff items
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 40%.
- Until 21 September 2025 28%.
- Change: Up.
The rules that set it now
| Notification | Goods | Rate |
|---|---|---|
| 19/2025-Integrated Tax (Rate)Schedule III, S.No. 17 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris] | 40% |
History
| Period | Rate | Notification |
|---|---|---|
| Until 21 Sep 2025 | 28% | 1/2017-Central Tax (Rate) |
| 22 Sep 2025 to 31 Jan 2026 | 28% | 9/2025-Integrated Tax (Rate) |
| From 1 Feb 2026 | 40% | 19/2025-Integrated Tax (Rate) |
Exporting from India
Export duty
Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.
Duty drawback (All Industry Rates)
| Drawback item | Goods | Rate | Cap |
|---|---|---|---|
| 2403 | Other manufactured tobacco and manufactured tobacco substitute; “homogenized” or “reconstituted” tobacco; tobacco extract and essences | 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: 15 tariff items
China: the same goods (2403)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 6 in force and 1 expired under 2403. 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 |
|---|---|---|---|---|---|---|
| 2403.11.00.00 | Hookah tobacco specified in the Subheading Note to this Chapter供吸用的本章子目注释所述的水烟料 | 50.2%APTA rate, with an APTA certificate of origin | 57% | 13% | 13% | 7ABSPQ |
| 2403.19.00.00 | Other tobacco for smoking其他供吸用的烟草 | 50.2%APTA rate, with an APTA certificate of origin | 57% | 13% | 13% | 7ABSPQ |
| 2403.91.00.10 | Reconstituted tobacco再造烟草 | 57%MFN rate (no APTA concession on this line) | 57% | 13% | 13% | AB7PQ |
| 2403.91.00.90 | Homogenised tobacco均化烟草 | 57%MFN rate (no APTA concession on this line) | 57% | 13% | 13% | AB7PQ |
| 2403.99.00.10 | Tobacco extracts烟草精汁 | 57%MFN rate (no APTA concession on this line) | 57% | 13% | 13% | 7ABNMSPQ |
| 2403.99.00.90 | Other manufactured tobacco and manufactured tobacco substitutes其他烟草及烟草代用品的制品 | 57%MFN rate (no APTA concession on this line) | 57% | 13% | 13% | ABSPQ |
- 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.