| Custom Duty Section Code | |||
|---|---|---|---|
| Section Codes | Section Description | ||
| Section-04 | Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tabacco substitutes | ||
| Custom Duty Chapter Code | |||
| Chapter Codes | Chapter Description | ||
| Chapter-24 | Tobacco and Manufactures; Tobacco Substitutes | ||
| Custom Duty Heading Code | |||
| Hs Codes Heading | Heading Description | ||
| 2401 | UNMANUFACTURED TOBACCO; TOBACCO REFUSE | ||
| 2401 | Tobacco leaves[Rate Ref by SNo 109 in Sch I of Ntfn 01/2017 IGST] | ||
| 2401 | Unmanufactured tobacco; tobacco refuse [other than tobacco leaves][Rate Ref by SNo 13 in Sch IV of Ntfn 01/2017 IGST] | ||
| 2401 | Unmanufactured tobacco (with lime tube) bearing a brand name[Rate Ref by SNo.(6) in Ntfn 01/2017-Compensation Cess (Rate)] | ||
| 2402 | CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES | ||
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes[Rate Ref by SNo 14 in Sch IV of Ntfn 01/2017 IGST] | ||
| 2403 | OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONS-TITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES | ||
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences [including biris][Rate Ref by SNo 15 in Sch IV of Ntfn 01/2017 IGST] | ||
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The Indian custom import duty of Chapter-24 applies to Tobacco Manufactured Substitutes imported into India.
It is determined based on the applicable customs tariff, Basic Customs Duty (BCD), and additional levies, if any. The exact duty structure may vary depending on the category, country of origin, and applicable trade policies. Importers must carefully review the tariff schedule under Chapter-24 to ensure accurate duty assessment and compliance with Indian customs regulations before shipment clearance.
Read MoreThe custom duty of Tobacco Manufactured Substitutes is calculated using the assessable value of the shipment, which includes product value, freight, and insurance.
This value is then applied to the relevant live animal import duty India rates defined under the customs law. Factors such as HS classification, exemptions, and bilateral trade agreements also influence the final duty payable. Proper calculation helps importers avoid penalties, delays, and valuation disputes during customs clearance.
Read MoreHS code 24 covers all Tobacco Manufactured Substitutes classified under Chapter-24 of the Harmonized System.
This includes various categories that are imported for commercial use. Each sub-classification within HSN code 24 has specific tariff rates and compliance requirements. Accurate classification under the correct HS code ensures smooth customs processing and proper duty application during import operations.
Read MoreYes, import duty with GST may apply to live animal imports under HSN code 24, depending on the product classification and prevailing tax rules.
While some Tobacco Manufactured Substitutes may attract exemptions or reduced rates, others are subject to Integrated GST (IGST) at the time of import. Importers should verify current GST notifications and tax applicability to calculate the total landed cost accurately and remain compliant with Indian tax regulations.
Read MoreUsing the correct custom duty by HS code 24 is essential because it directly impacts duty rates, GST applicability, and regulatory compliance.
Incorrect HS classification can lead to overpayment, underpayment, penalties, or shipment delays. Accurate HSN code 24 import duty declaration ensures that the correct customs duty, exemptions, and documentation requirements are applied, helping importers streamline clearance procedures and avoid legal or financial complications.
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