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HS 2403.99.60Chapter 24 — Tobacco and Manufactured Tobacco Substitutes

Import Duty on Tobacco extracts and essence

India FY 2025-26 · CUSTADA Schedule · ITC-HS 2403.99.60

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 / AgreementBCD Ratevs StandardEst. Saving
BESTIndia-Sri Lanka Free Trade Agreement0%-30.0%~31.0% on AV
Full FTA rate table2 more agreements with concessional rates for this code, plus Certificate of Origin requirements.
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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.
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Frequently Asked Questions

What is the import duty on Tobacco extracts and essence?
The total import duty is 0.25%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, plus IGST. IGST of 0.25% applies. These rates are for FY 2025-26.
Is Tobacco extracts and essence under BIS mandatory certification?
HS 2403.99.60 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Tobacco extracts and essence?
No active anti-dumping duties are currently recorded for HS 2403.99.60 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2403.99.60?
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 Code2403.99.60
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2403
UnitN/A
ScheduleCUSTADA FY 2025-26
CVDFTA Available