HS 2403.99.10Chapter 24 — Tobacco and Manufactured Tobacco Substitutes
Import Duty on Chewing tobacco
India FY 2025-26 · CUSTADA Schedule · ITC-HS 2403.99.10
Duty Rates at a Glance
Basic Customs Duty
30%
Social Welfare Surcharge
3%
IGST
0.25%
Total Effective Duty
0.25%
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% | ~31.0% on AV |
| India-Japan CEPA (IJCEPA) | 0% | -30.0% | ~31.0% on AV |
| DFTP Scheme for LDCs | 30% | — | — |
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.
Frequently Asked Questions
What is the import duty on Chewing tobacco?
The total import duty is 0.25%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, and IGST of 0.25%. These rates are for FY 2025-26.
Is Chewing tobacco under BIS mandatory certification?
HS 2403.99.10 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Chewing tobacco?
No active anti-dumping duties are currently recorded for HS 2403.99.10 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2403.99.10?
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 Code2403.99.10
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2403
UnitN/A
ScheduleCUSTADA FY 2025-26
CVDFTA Available