HS 2403.11.90Chapter 24 — Tobacco and Manufactured Tobacco Substitutes
Import Duty on Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above [SNo.(21A) in Ntfn 01/2017-Compensation Cess (Rate)]
India FY 2025-26 · CUSTADA Schedule · ITC-HS 2403.11.90
Duty Rates at a Glance
Basic Customs Duty
30%
Social Welfare Surcharge
3%
IGST
0.11%
Total Effective Duty
0.11%
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% | ~30.9% on AV |
Full FTA rate table2 more agreements 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.
Additional Trade Measures
CVDCountervailing duties may apply. Origin-specific — use the duty calculator for exact rates.
Country & producer-specific ratesExact ADD/CVD/safeguard rates by origin country and producer, with validity periods.
Notifications & Circulars for HS 2403
Government notifications citing this HS code or heading
Customs Tariff (Determination of Origin of Goods under the Trade and Economic Partnership Agreement between India and the EFTA States) Rules, 2025.29.09.2025Implementation of Section 164 of IGST Act related to restriction on export of certain goods on payment of IGST and coverage under refund mechanism.30.09.2023Amends the Schedule for Drawback on exports of goods.31.12.2021
Browse the full notification archive →Frequently Asked Questions
What is the import duty on Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
[SNo.(21A) in Ntfn 01/2017-Compensation Cess (Rate)]?
The total import duty is 0.11%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, plus IGST. IGST of 0.11% applies. These rates are for FY 2025-26.
Is Other water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
[SNo.(21A) in Ntfn 01/2017-Compensation Cess (Rate)] under BIS mandatory certification?
HS 2403.11.90 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 water pipe smoking tobacco, not bearing a brand name, other than goods covered under S. No. 21 above
[SNo.(21A) in Ntfn 01/2017-Compensation Cess (Rate)]?
No active anti-dumping duties are currently recorded for HS 2403.11.90 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2403.11.90?
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 Code2403.11.90
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2403
UnitN/A
ScheduleCUSTADA FY 2025-26
CVDFTA Available