Subheading · Chapter 24 · Section IV, Prepared foodstuffs

HS 2402 20Cigarettes, containing 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 › Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Customs duty
30%
6 tariff items
GST now
40%
Import policy
Free
Export policy
Free
Unit
tu
Duty in China
25%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

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
2402 20 10Other than filter cigarettes, of length not exceeding 65 millimetres30%40%tu
2402 20 20Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres30%40%tu
2402 20 30Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres30%40%tu
2402 20 40Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres30%40%tu
2402 20 50Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) exceeding 70 millimetres but not exceeding 75 millimetres30%40%tu
2402 20 90Other30%40%tu

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 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 6 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. 16Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes40%

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
2402Cigar, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes0.15%—

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 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 6 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 2402 20, and China's below.

China: the same goods (2402 20)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 1 in force under 2402 20. 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
2402.20.00.00Cigarettes of tobacco烟草制的卷烟25%MFN rate (no APTA concession on this line)25%13%0%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.

Every Chinese code in full

2402.20.00Cigarettes of tobacco

2402.20.00.00Cigarettes of tobacco烟草制的卷烟
Unit
kg / 1,000 sticks
MFN import duty
25%
Provisional import duty
None
General import duty
180%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
0%
Updated by China
10 Oct 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
Inspection and quarantine

None.

What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Type (cigarettes, cigars)种类(卷烟、雪茄烟)
  • 3.Of tobacco or of tobacco substitutes来源(烟草制或烟草代用品制)
  • 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
Chile
0%
New Zealand
0%
Hong Kong
0%
Macao
0%
CIQ codes
  • 2402200000999Cigarettes of tobacco烟草制的卷烟

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 10Cigars, cheroots and cigarillos, containing tobaccoOne level up2402Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutesNext2402 90Other

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.