HS Code 2401.10 : Tobacco, not stemmed/stripped
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for tobacco, not stemmed/stripped is 2401.10. Under the 2026 India (CBIC), the representative MFN general duty rate is 100.00% [CBIC / Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 24
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Heading 2401
Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse
Subheading .10
.10
Tobacco, not stemmed/stripped
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
8-DIGIT INDIA ITC-HS CODE
2401.10.00
CBIC ITC-HS Tariff Schedule
Integrated GST (IGST)
28.00%
(AV + BCD + SWS) Base
Landed Duty Rate
168.80%
Worked Compound Stack
Advance Ruling System
CAAR Rulings
CBIC Customs Authority
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 2401.10
Receive an automated email notification whenever CBIC or the DGTR publishes duty rate adjustments or customs notices for 2401.10.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (CTP): Center for Tobacco Products (CTP) SubmissionTTB (TTB): TTB Tobacco Importer Permit & Tax Determination
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Indian Trade Remedies (DGTR AD/CVD) & Safeguards
DGTR Anti-Dumping / CVD Measures
Subject to Item Notice
Directorate General of Trade Remedies [DGTR]
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Tobacco, not stemmed/stripped
MODULE 11: Customs Authority for Advance Rulings (CAAR / CBIC)
Legally binding tariff classification decisions issued by CAAR / CBIC under Section 28H of the Customs Act, 1962 for HS 2401.10.
Query the official CAAR Advance Ruling portal criteria:
Search Official CBIC Portal for 2401.10 →India ITC-HS 8-Digit Commodity Lines (2401.10)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Tobacco, not stemmed/stripped | 100.00% | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 2401.20 | Subheading under Heading 2401 | Compare Subheading 2401.20 → |
| 2401.30 | Subheading under Heading 2401 | Compare Subheading 2401.30 → |
Official Primary Sources & Authority References
CBIC Customs Tariff Schedule (ITC-HS 2026) ↗
Official Indian 8-digit ITC-HS tariff items, Basic Customs Duty (BCD), SWS, and IGST.
Central Board of Indirect Taxes and Customs (CBIC) ↗
Indian Ministry of Finance customs administration and Customs Tariff Act 1975.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and India (CBIC) general duty for Tobacco, not stemmed/stripped?
Under WCO Harmonized System 2022 and India (CBIC), Tobacco, not stemmed/stripped is classified under HS 2401.10 (Heading 2401, Chapter 24). The representative IN MFN general duty rate is 100.00%.
How is HS 2401.10 distinguished within Heading 2401 (Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse)?
Heading 2401 covers Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse. Subheading 2401.10 specifically isolates Tobacco, not stemmed/stripped. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 2401.
What are the primary candidate subheadings related to HS 2401.10?
Related subheadings under Heading 2401 include 2401.20, 2401.30. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Tobacco, not stemmed/stripped into India?
Importers require a Bill of Entry (BE) lodged on the ICEGATE portal by a Customs Broker (CHA), active Import Export Code (IEC) from DGFT, GSTIN registration, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 2401.10 enter duty-free under FTAs into India?
Yes. Goods originating in ASEAN countries (AIFTA), Japan (IJCEPA), South Korea (IKCEPA), UAE (India-UAE CEPA), or Australia (ECTA) enter India under preferential BCD rates subject to CAROTAR 2020.
What is the Indian customs duty de minimis threshold for Tobacco, not stemmed/stripped?
Under Courier Imports and Exports (Clearance) Regulations, imported goods valued up to ₹10,000 INR enter India duty-free, while commercial shipments above ₹10,000 require formal ICEGATE entry.
How can an importer obtain a CAAR Advance Ruling for HS 2401.10 in India?
Importers or foreign exporters may apply to the Customs Authority for Advance Rulings (CAAR) under Section 28H of the Customs Act, 1962 for a legally binding classification ruling.
What FSSAI or PQMS import clearances apply to food/agricultural goods under HS 2401.10 in India?
Imports of food or agricultural products under Chapter 24 into India require FSSAI import clearance and Plant Quarantine Information System (PQMS) phytosanitary NOC before customs release.
How is the compound landed duty (BCD + SWS + IGST) calculated for HS 2401.10 in India?
India applies a compound stack: Basic Customs Duty (BCD) on assessable value, Social Welfare Surcharge (SWS) at 10% of BCD, and Integrated GST (IGST) on (assessable value + BCD + SWS). Some goods add AIDC or compensation cess.
What IGST rate applies to imports of HS 2401.10 into India?
Integrated GST (IGST) is levied at 5%, 12%, 18%, or 28% depending on the goods, assessed on the assessable value plus BCD plus SWS. There is no US-style MPF/HMF.
What is the Import Export Code (IEC) and GSTIN requirement for India?
Commercial importers require a 10-digit Import Export Code (IEC) issued by DGFT and a GSTIN registration; entry is lodged as a Bill of Entry on ICEGATE via a Customs Broker (CHA).
How do CAROTAR 2020 rules of origin apply to preferential imports under HS 2401.10?
Importers claiming FTA preferential BCD rates must satisfy CAROTAR 2020 origin verification, holding a valid Certificate of Origin and supporting production records.
What DGTR trade remedy (anti-dumping / safeguard) measures apply to HS 2401.10?
Importers must verify whether anti-dumping, countervailing, or safeguard duties recommended by the Directorate General of Trade Remedies (DGTR) apply to their origin.
Are BIS or FSSAI standards clearances required for HS 2401.10 in India?
Regulated goods may require BIS (ISI) certification, FSSAI clearance for food, or other line-ministry NOCs prior to customs release.
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