HSN chapter guide
Chapter 24 — Tobacco
51 eight-digit tariff lines. Rates below are from the Indian Customs Tariff First Schedule. Use the AI HSN classifier if you only have a product description. Reviewed by the CustomsAI compliance desk · 24 August 2026.
Chapter notes
- This Chapter does not cover medicinal cigarettes (Chapter 30).
- Any products classifiable in heading 24.04 and any other heading of the Chapter are to be classified in heading 24.04.
- For the purposes of heading 24.04, the expression "inhalation without combustion" means inhalation through heated delivery or other means, without combustion.
- For the purposes of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
Sample 8-digit lines
| HSN | Description | BCD |
|---|---|---|
| 2401 10 10 | Flue cured virginia tobacco | 30% |
| 2401 10 20 | Sun cured country (natu) tobacco | 30% |
| 2401 10 30 | Sun cured virginia tobacco | 30% |
| 2401 10 40 | Burley tobacco | 30% |
| 2401 10 50 | Tobacco for manufacture of biris, not stemmed | 30% |
| 2401 10 60 | Tobacco for manufacture of chewing tobacco | 30% |
| 2401 10 70 | Tobacco for manufacture of cigar and cheroot | 30% |
| 2401 10 80 | Tobacco for manufacture of hookah tobacco | 30% |
| 2401 10 90 | Other | 30% |
| 2401 20 10 | Flue cured virginia tobacco | 30% |
| 2401 20 20 | Sun cured country (natu) tobacco | 30% |
| 2401 20 30 | Sun cured virginia tobacco | 30% |
| 2401 20 40 | Burley tobacco | 30% |
| 2401 20 50 | Tobacco for manufacture of biris | 30% |
| 2401 20 60 | Tobacco for manufacture of chewing tobacco | 30% |
| 2401 20 70 | Tobacco for manufacture of cigar and cheroot | 30% |
| 2401 20 80 | Tobacco for manufacture of hookah tobacco | 30% |
| 2401 20 90 | Other | 30% |
| 2401 30 00 | Tobacco refuse | 30% |
| 2402 10 10 | Cigar and cheroots | 60% |
| 2402 10 20 | Cigarillos | 60% |
| 2402 20 10 | Other than filter cigarettes, of length not exceeding 65 millimetres | 30% |
| 2402 20 20 | Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres | 30% |
| 2402 20 30 | Filter 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 | 30% |
| 2402 20 40 | Filter 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 millimetres | 30% |
| 2402 20 50 | Filter 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 milli-metres but not exceeding 75 millimetres | 30% |
| 2402 20 90 | Other | 30% |
| 2402 90 10 | Cigarettes of tobacco substitutes | 30% |
| 2402 90 20 | Cigarillos of tobacco substitutes | 30% |
| 2402 90 90 | Other | 30% |
| 2403 11 10 | Hookah or gudaku tobacco bearing a brand name | 30% |
| 2403 11 90 | Other | 30% |
| 2403 19 10 | Smoking mixtures for pipes and cigarettes | 30% |
| 2403 19 21 | Other than paper rolled biris, manufactured without the aid of machine | 30% |
| 2403 19 29 | Other | 30% |
| 2403 19 90 | Other | 30% |
| 2403 91 00 | “Homogenised” or “reconstituted” tobacco | 30% |
| 2403 99 10 | Chewing tobacco | 30% |
| 2403 99 20 | Preparations containing chewing tobacco | 30% |
| 2403 99 30 | Jarda scented tobacco | 30% |