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HS 2404.91.00Chapter 24 — Tobacco and Manufactured Tobacco Substitutes

Import Duty on Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation [SNo 6 in Sch II of Ntfn 09-IGST/17.09.2025]

India FY 2025-26 · CUSTADA Schedule · ITC-HS 2404.91.00

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-Nepal Bilateral Trade Agreement0%-30.0%~36.5% on AV
Full FTA rate table6 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.

Frequently Asked Questions

What is the import duty on Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation [SNo 6 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, plus IGST. IGST of 18% applies. These rates are for FY 2025-26.
Is Products for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation [SNo 6 in Sch II of Ntfn 09-IGST/17.09.2025] under BIS mandatory certification?
HS 2404.91.00 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 for oral application or transdermal application or for application otherwise than orally or transdermally, containing nicotine and intended to assist tobacco use cessation [SNo 6 in Sch II of Ntfn 09-IGST/17.09.2025]?
No active anti-dumping duties are currently recorded for HS 2404.91.00 in the TradePrep database (FY 2025-26).
Which FTA gives the lowest duty rate for HS 2404.91.00?
The lowest available BCD rate is 0% under India-Nepal Bilateral 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 Code2404.91.00
Chapter24 — Tobacco and Manufactured Tobacco Substitutes
Heading2404
UnitN/A
ScheduleCUSTADA FY 2025-26
FTA Available