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Subheading · Chapter 24 · Section IV, Prepared foodstuffs

HS 2403 11Water pipe tobacco specified in sub-heading note to this chapter

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 › Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessences

Customs duty
30%
2 tariff items
GST now
40%
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
50.2%
On Indian goods
Search codesDuty abroadRates as on 19 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
2403 11 10Hookah or gudaku tobacco30%40%kg
2403 11 90Other30%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 2 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: 2 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

GST rate rules in force
NotificationGoodsRate
19/2025-Integrated Tax (Rate)Schedule III, S.No. 17Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [other than biris]40%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202528%1/2017-Central Tax (Rate)
22 Sep 2025 to 31 Jan 202628%9/2025-Integrated Tax (Rate)
From 1 Feb 202640%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)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
2403Other manufactured tobacco and manufactured tobacco substitute; “homogenized” or “reconstituted” tobacco; tobacco extract and essences0.15%—

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: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2403 11, and China's below.

China: the same goods (2403 11)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2403 11. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
2403.11.00.00Hookah 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 origin57%13%13%7ABSPQ
  • 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.

Every Chinese code in full

2403.11.00Water pipe tobacco specified in the Subheading Note to this Chapter

2403.11.00.00Hookah 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

Whether or not containing any proportion of tobacco substitutes不论是否含有任何比例的烟草代用品

Unit
kg
MFN import duty
57%
Provisional import duty
None
General import duty
180%
Import VAT
13%
Consumption tax
30%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
2 Apr 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • SExported food hygiene inspection出口食品卫生监督检验
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • QOutbound animal and plant (product) quarantine出境动植物、动植物产品检疫
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Use (for smoking by combustion)用途(经燃烧吸用)
  • 3.Ingredients (containing tobacco, reconstituted tobacco, nicotine, tobacco or nicotine substitutes)成分(含烟草、再造烟草、尼古丁、烟草或尼古丁代用)
  • 4.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 5.Model or series name型号或系列名称
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
50%
Chile
0%
Pakistan
50%
New Zealand
0%
Hong Kong
0%
Macao
0%
Asia-Pacific (APTA)
50.2%
CIQ codes
  • 2403110000999Hookah tobacco specified in the Subheading Note to this Chapter (whether or not containing any proportion of tobacco substitutes)供吸用的本章子目注释所述的水烟料(不论是否含有任何比例的烟草代用品)

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

Previous2402 90OtherOne level up2403Other manufactured tobacco and manufactured tobacco substitutes, "homogenised" or "reconstituted" tobacco, tobacco extracts andessencesNext2403 19Other

Sources

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.