Chapter · Chapter 24 · Section IV, Prepared foodstuffs
HS 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 body
- Customs duty
- 30% to 60%
- 51 tariff items
- Import policy
- Mostly Free
- Prohibited: 3 items
- Export policy
- Free
- Unit
- kg or tu
Search codesRates as on 19 Oct 2026
Codes under this chapter
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 |
|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | 30% | 5% or 40% | kg |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 30% to 60% | 40% | tu |
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; “homogenised ” or “ reconstituted ” tobacco; tobacco extracts and essences | 30% | 40% | kg or tu |
| 2404 | Products 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 | 30% | 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 51 tariff items: 30% to 60%. 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: 48 tariff items
- Prohibited: 3 tariff items
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 |
Export policy (DGFT ITC(HS) Schedule 2) of its tariff items
- Free: 51 tariff items
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
- 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
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.