HS 2402.90.90Chapter 24 — Tobacco and Manufactured Tobacco Substitutes
Import Duty on Other [SNo.(18) in Ntfn 01/2017-Compensation Cess (Rate)]
India FY 2025-26 · CUSTADA Schedule · ITC-HS 2402.90.90
Duty Rates at a Glance
Basic Customs Duty
30%
Social Welfare Surcharge
3%
IGST
12.5%
Total Effective Duty
12.5%
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% | ~34.8% 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 Other
[SNo.(18) in Ntfn 01/2017-Compensation Cess (Rate)]?
The total import duty is 12.5%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, plus IGST. IGST of 12.5% applies. These rates are for FY 2025-26.
Is Other
[SNo.(18) in Ntfn 01/2017-Compensation Cess (Rate)] under BIS mandatory certification?
HS 2402.90.90 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Other
[SNo.(18) in Ntfn 01/2017-Compensation Cess (Rate)]?
No active anti-dumping duties are currently recorded for HS 2402.90.90 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2402.90.90?
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.
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HS Code Details
HS Code2402.90.90
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2402
UnitN/A
ScheduleCUSTADA FY 2025-26
FTA Available