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Heading · Chapter 24 · Section IV, Prepared foodstuffs

HS 2404Products 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

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%
6 tariff items
GST now
18%
Import policy
Varies
Free: 3 items, Prohibited: 3 items
Export policy
Free
Unit
kg
Duty in China
4.2% to 57%
On Indian goods
Search codesRates as on 19 Oct 2026

Codes under this heading

6 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
2404 11 00Containing tobacco or reconstituted tobacco30%40%kg
2404 12 00Other, containing nicotine30%18%kg
2404 19 00Other30%40%kg
2404 91 00For oral application30%18%kg
2404 92 00For transdermal application30%18%kg
2404 99 00Other30%18%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 6 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: 3 tariff items
  • Prohibited: 3 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 18%.
  • Until 21 September 2025 18%.
  • Change: Unchanged.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
9/2025-Integrated Tax (Rate)Schedule II, S.No. 639Goods which are not specified in Schedule I, III, IV , V , VI or VII18%

History

GST rate history
PeriodRateNotification
Until 21 Sep 202518%1/2017-Central Tax (Rate)
From 22 Sep 202518%9/2025-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
2404Products 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 body0.15%—

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: 6 tariff items

China: the same goods (2404)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 8 in force under 2404. 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
2404.11.00.00Products containing tobacco or reconstituted tobacco, intended for inhalation without combustion含烟草或再造烟草的非经燃烧吸用的产品57%MFN rate (no APTA concession on this line)57%13%13%AB7PQ
2404.12.00.00Products not containing tobacco or reconstituted tobacco, containing nicotine, not for combustion不含烟草或再造烟草、含尼古丁的非经燃烧吸用的产品4.2%APTA rate, with an APTA certificate of origin6.5%13%0%7
2404.19.10.00Products containing tobacco substitutes, not involving combustion, and not containing tobacco, reconstituted tobacco or nicotine含烟草代用品的非经燃烧吸用的产品,且不含烟草、再造烟草、尼古丁57%MFN rate (no APTA concession on this line)57%13%13%7ABPQS
2404.19.90.00Other nicotine substitutes, not for inhalation by combustion其他非经燃烧吸用的尼古丁代用品4.2%APTA rate, with an APTA certificate of origin6.5%13%13%7
2404.91.00.10Products for oral intake of nicotine for human consumption containing endangered animal or plant ingredients经口腔摄入含濒危动植物成份的供人体摄入尼古丁的产品11%APTA rate, with an APTA certificate of origin12%13%0%ABEF7RS
2404.91.00.90Other products for the intake of nicotine into the human body by oral ingestion经口腔摄入的其他供人体摄入尼古丁的产品11%APTA rate, with an APTA certificate of origin12%13%13%AB7RS
2404.92.00.00Products for the intake of nicotine into the human body by transdermal absorption经皮肤摄入的供人体摄入尼古丁的产品4.2%APTA rate, with an APTA certificate of origin6.5%13%13%7
2404.99.00.00Other nicotine-containing products for the ingestion of nicotine into the human body其他供人体摄入尼古丁的含尼古丁产品4.2%APTA rate, with an APTA certificate of origin6.5%13%13%7
  • 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

Previous2403Other manufactured tobacco and manufactured tobacco substitutes; “homogenised ” or “ reconstituted ” tobacco; tobacco extracts and essencesOne level upChapter 24Tobacco 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 bodyNext2501Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free flowing agents; sea water

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.