Tariff item · Chapter 24 · Section IV, Prepared foodstuffs
HS 2403 99 70Cut-tobacco
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%
- Tariff rate
- GST now
- 40%
- No compensation cess
- Import policy
- Free
- Export policy
- Free
- Unit
- kg
- Duty in China
- 57%
- On Indian goods
Importing into India
What customs charges, what trade agreements take off, and the rules the goods must meet.
Customs duty
| Duty | Rate | Charged on |
|---|---|---|
| Basic customs duty (BCD), MFN rate | 30% | Assessable value |
| Agriculture Infrastructure and Development Cess (AIDC) | Nil | Assessable value11/2021-Customs, S.No. 17 |
| Social Welfare Surcharge (SWS) | 10% of BCD, AIDC and Health Cess | BCD + AIDC |
| Integrated GST (IGST) | 40% | Assessable value + BCD + AIDC + SWS |
Lower duty under trade agreements
| Agreement | Customs duty | Goods from |
|---|---|---|
| Duty-free tariff preference for LDCs | 0% | Burkina Faso, Burundi, Benin, Democratic Republic of the Congo, Gambia, Guinea, Guinea-Bissau, Haiti, Liberia, Mali, Niger, Rwanda, Sierra Leone, Senegal, Togo, Tanzania, Uganda |
| India–Sri Lanka FTA | 0% | Sri Lanka |
Goods from Pakistan pay 200%.
Anti-dumping, countervailing and safeguard duty
None in force on this code as on 19 Oct 2026.
Clearance by other agencies
CBIC's Compliance Information Portal lists no other agency's clearance for imports of this item.
"*In terms of general note 13 of ITC HS 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, 2022, as notified by the Ministry Of Health And Family Welfare with effect from 01-12-2022 wherein new set of health warnings has been notified.(the details can be accessed from the website of the Ministry Of Health And Family Welfare:( ww.mohfw.nic.in ) refer GSR 592(e) dtd 21-07-2022, CBIC instruction no 02/2023 dtd 07-01-2023 and MOHFW letter NO D.O.P.16011/02/2017-TC (PART-1) dtd 09-12-2022*"
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Import policy (DGFT ITC(HS))
- Free.
Notes on these rates
- BCD is the statutory tariff rate from a one-time snapshot of the Indian Trade Portal. Exemption notifications (such as 45/2025-Customs) and tariff changes made after the snapshot, including the Finance Act 2026 changes from 1 May 2026, are not applied.
- IGST comes from our archived GST table, which still has the 12% and 28% slabs, so it may pre-date the GST rate changes of 22 September 2025. Check the current rate.
- AIDC, Health Cess and the SWS exemptions are read from notifications 11/2021-Customs, 08/2020-Customs and 11/2018-Customs as amended (to 16/2026-Customs), and the notifications that lower AIDC for a while. SWS is 10% of BCD, AIDC and Health Cess together (Finance Act 2018, s.110), never of anti-dumping, countervailing or safeguard duty or IGST.
- AIDC is Nil (S.No. 17 of 11/2021-Customs, which exempts all goods it does not name).
- Not included: GST compensation cess, anti-dumping, countervailing and safeguard duties, and exemptions or concessions such as end-use, EOU/SEZ or project imports.
- This does not check whether the import is allowed (DGFT import policy, licences, quality-control orders). The HS code explorer shows the import policy.
- This is an estimate, not an assessment. Confirm the duty with your customs broker or ICEGATE's duty calculator before you price a deal.
GST
IGST on imports is the GST rate. Rates changed on 22 September 2025.
- Now 40%.
- Until 21 September 2025 28%.
- Change: Up.
- No compensation cess.
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 incentives (RoDTEP and RoSCTL)
- RoDTEP, Appendix 4R (exports from the domestic tariff area): Not listed: this item earns nothing under it.
- RoDTEP, Appendix 4RE (exports under Advance Authorisation, EOU or SEZ): Not listed: this item earns nothing under it.
Clearance by other agencies
- Tobacco Board (TOBACCO): a clearance or certificate before export, under PROHIBITION OF ADVERTISEMENT AND REGULATION OF TRADE AND COMMERCE, PRODUCTION, SUPPLY AND DISTRIBUTION) ACT,2003, READ WITH CIGARETTES AND OTHER TOBACCO PRODUCTS (PACKIGING AND LABELLING) RULES, 2008 AMENDED VIDE NOTIFICATION NO.. G.S.R. 417(E) DATED 27TH MAY, 2011, chapter 3 of theForeign Trade PolicyandHand Book of Procedures.
*AS PER SEC 12 OF THE TOBACCO BOARD ACT, 1975; NO PERSON SHALL EXPORT TOBACCO OR ANY TOBACCO PRODUCTS UNLESS HE REGISTERS HIMSELF WITH THE BOARD IN ACCORDANCE WITH THE RULES MADE UNDER THE ACT.* AS PER SECTION 32 OF THE CIGARETTES & OTHER TOBACCO PRODUCTS (PROHIBITION OF ADVERTISEMENT AND REGULATION OF TRADE AND COMMERCE, PRODUCTION, SUPPLY AND DISTRIBUTION, ACT, 2003 ALL TOBACCO PRODUCTS MUST CONTAIN THE SPECIFIED WARNINGS/MARKINGS AS REQUIRED BY LAW IN FORCE OF THE IMPORTING COUNTRY.* AS PER CIR NO.47/2017-CUS DTD 27/11/2017 FOR THE PURPOSE OF GRANT OF DRAWBACK WHEREVER EXPORT CONSIGNMENTS ARE SELECTED FOR ASSESSMENT OR EXAMINATION, THE AC/DC SHALL DETERMINE THE NEED TO DRAW SAMPLE ON MERITS OF EACH CASE. IF THE PACKING IS OF WOODEN MATERIAL, ENSURE THE VALID PHYTOSANITARY CERTIFICATE AND ISPM-15 MARKING COMPLIANCE AS PER CBEC INSTRUCTION F. NO. 450/19/2005-CUS-IV DT. 16-09-2013.*
From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.
Export policy (DGFT ITC(HS) Schedule 2)
- Free.
What buyers pay abroad: import duty in the US, UK, EU and Australia for 2403 99, and China's below.
China: the same goods (2403 99)
China shares the first 6 digits with India and splits them into 10-digit codes of its own: 2 in force under 2403 99. 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 |
|---|---|---|---|---|---|---|
| 2403.99.00.10 | 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.
Every Chinese code in full
2403.99.00Other manufactured tobacco or tobacco substitute products; tobacco extracts and essences
2403.99.00.10Tobacco extracts烟草精汁
- Unit
- kg
- MFN import duty
- 57%
- Provisional import duty
- None
- General import duty
- 180%
- Import VAT
- 13%
- Consumption tax
- 0%
- Export duty
- 0%
- Provisional export duty
- None
- Export VAT rebate
- 13%
- Updated by China
- 23 Aug 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
- NExport commodity inspection出口商品检验
- MImport commodity inspection进口商品检验
- 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.whether or not tobacco extracts and essences是否烟草精汁
- 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%
- New Zealand
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 2403990010999Tobacco extracts烟草精汁
2403.99.00.90Other manufactured tobacco and manufactured tobacco substitutes其他烟草及烟草代用品的制品
- 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
- 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.whether or not tobacco extracts and essences是否烟草精汁
- 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%
- New Zealand
- 0%
- Hong Kong
- 0%
- Macao
- 0%
CIQ codes
- 2403990090101Other manufactured tobacco and manufactured tobacco substitutes (other manufactured tobacco and manufactured tobacco substitutes)其他烟草及烟草代用品的制品(其他烟草及烟草代用品的制品)
- 2403990090301Other manufactured tobacco and manufactured tobacco substitutes (dangerous chemicals, flammable liquids)其他烟草及烟草代用品的制品(危险化学品,易燃液体)
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 import tariff by origin (Indian Trade Portal snapshot)Checked 29 Sep 2026
- GST schedule headings and 8-digit IGST (archived)Checked 29 Sep 2026
- HS code descriptions (archived file)Checked 29 Sep 2026
- India's AIDC, Health Cess and Social Welfare Surcharge exemptions (11/2021, 08/2020, 11/2018-Customs)Checked 18 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
- RoDTEP export incentive rates (DGFT Appendix 4R and 4RE)Checked 18 Oct 2026
- RoSCTL rebate for apparel and made-ups (Ministry of Textiles): periods and ratesChecked 19 Oct 2026
- CBIC Compliance Information Portal (CIP)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.