HS 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 millimetres

Customs duty

Lower duty under trade agreements

Goods from Pakistan pay 200%.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 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*Refer letter fNO.B-17011/7/UPC-II-PWM (MLP)/2021/12900 dated 01.02.2022 received from MOEF&CC bringing into attention the changes in plastic waste management rules vide its notification dated 12.08.2021[G.S.R.571(e)] and plastic waste management (Amendment) rules, 2022 notified vide notification dated 16.02.2022 [G.S.R.133)(e)] and CBIC instruction No.09/2022-customs dated 22-06-2022. wherein the key changes in the notification dated 12.08.2021, relating to Import are as follows: (i).rule 4(1) (c): carry bag made of virgin or recycled plastic, shall not be less than seventy-five microns in thickness with effect from 30-09-2021 and one hundred and twenty (120) microns in thickness from 31-12-2022.(ii).rule4(2):the manufacture, Import, stocking, distribution, sale and use of following single use plastic (sup), including polystyrene and expanded polystyrene, commodities shall be prohibited with effect from 01-07-2022: (a).ear buds with plastic sticks, plastic sticks for ballons, plastic flags, candy sticks, ice-cream sticks, polystyrene (Thermocol) for decoration.(b)Plates, Cups, Glasses, Cutlery Such as Forks, Spoons, Knives, Straw, Trays, Wrapping Or Packing Films Around Sweet Boxes, Invitation Cards and Cigarette Packets, Plastic or Pvc Banners Less Than 100 Micron, Stirrers. (iii). rule 4(3): the provisions of sub-rule (2) (b) shall not apply to commodities made of compostable plastic*Further, rule 6 of the plastic waste management (Amendment) rules, 2022 prescribes registration of Importers of plastic packaging product or products with plastic packaging or carry bags or multi-layered packaging or plastic sheets, on a centralized portal developed by CPCB and rule 7.3 prescribes extended producer responsibility and obligations of Importers*Ensure compliance of amendments made in the plastic waste management (Second Amendment) rules, 2023 vide GSR 807(e) DT 30-10-23*"

From Central Board of Indirect Taxes and Customs (CBIC), Compliance Information Portal.

Import policy (DGFT ITC(HS))

• Free.

The rules that set it now

History

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 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 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.

Every Chinese code in full