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HS 2404.12.00Chapter 24 — Tobacco and Manufactured Tobacco Substitutes

Import Duty on Products containing nicotine and intended for inhalation without combustion [SNo 5 in Sch II of Ntfn 09-IGST/17.09.2025]

India FY 2025-26 · CUSTADA Schedule · ITC-HS 2404.12.00

Duty Rates at a Glance

Basic Customs Duty
30%
Social Welfare Surcharge
3%
IGST
18%
Total Effective Duty
18%
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%~36.5% on AV
DFTP Scheme for LDCs0%-30.0%~36.5% on AV
India-Japan CEPA (IJCEPA)0%-30.0%~36.5% on AV
India-UAE CEPA0%-30.0%~36.5% on AV
India-Australia ECTA0%-30.0%~36.5% on AV

FTA rates require a valid Certificate of Origin. Verify eligibility with your customs broker.

Frequently Asked Questions

What is the import duty on Products containing nicotine and intended for inhalation without combustion [SNo 5 in Sch II of Ntfn 09-IGST/17.09.2025]?
The total import duty is 18%, comprising BCD of 30%, Social Welfare Surcharge of 3% on BCD, and IGST of 18%. These rates are for FY 2025-26.
Is Products containing nicotine and intended for inhalation without combustion [SNo 5 in Sch II of Ntfn 09-IGST/17.09.2025] under BIS mandatory certification?
HS 2404.12.00 does not typically require mandatory BIS certification, but always verify with the latest DPIIT/BIS Quality Control Orders.
Are there anti-dumping duties on Products containing nicotine and intended for inhalation without combustion [SNo 5 in Sch II of Ntfn 09-IGST/17.09.2025]?
No active anti-dumping duties are currently recorded for HS 2404.12.00 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2404.12.00?
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 Code2404.12.00
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2404
UnitN/A
ScheduleCUSTADA FY 2025-26
FTA Available