HS 2402.20.30Chapter 24 — Tobacco and Manufactured Tobacco Substitutes
Import Duty on 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 70 millimetres
India FY 2025-26 · CUSTADA Schedule · ITC-HS 2402.20.30
Duty Rates at a Glance
Basic Customs Duty
30%
Social Welfare Surcharge
3%
IGST
28%
Total Effective Duty
0%
Unit of Measurement
N/A
Import Policy
Free
Export Policy
Free
FTA / Preferential Duty Rates
Lower BCD rates available under Free Trade Agreements
| FTA / Agreement | BCD Rate | vs Standard | Est. Saving |
|---|---|---|---|
| BESTIndia-Sri Lanka Free Trade Agreement | 0% | -30.0% | ~39.5% on AV |
Full FTA rate table1 more agreement with concessional rates for this code, plus Certificate of Origin requirements.
FTA rates require a valid Certificate of Origin. Verify eligibility with your customs broker.
Frequently Asked Questions
What is the import duty on 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 70 millimetres?
The total import duty is 0%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, plus IGST. IGST of 28% applies. These rates are for FY 2025-26.
Is 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 70 millimetres under BIS mandatory certification?
HS 2402.20.30 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on 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 70 millimetres?
No active anti-dumping duties are currently recorded for HS 2402.20.30 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2402.20.30?
The lowest available BCD rate is 0% under India-Sri Lanka Free Trade Agreement. A valid Certificate of Origin (COO) must be presented at customs to claim this rate.
Not sure about classifications?
Classify interactively →Answer simple questions to narrow down your HSN code.
Calculate exact duty for your shipment
Enter your CIF value, origin country, and quantity to get a full duty breakdown including ADD, SWS, and landed cost.
See full compliance snapshot →Calculate Duty in TradePrepCreate free accountFree account · No credit card needed
HS Code Details
HS Code2402.20.30
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2402
UnitN/A
ScheduleCUSTADA FY 2025-26
FTA Available