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Chapter-24 Tobacco and manufactured tobacco substitutes




Hs Code Description

US Hs Code  - 2401 : TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES


240110 Tobacco, unstemmed/unstripped
240120 Tobacco, partly or wholly stemmed/stripped, otherwise unmanufactured
240130 Tobacco refuse

UK Hs Code - 2402 : Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes


240210 Cigars, cheroots and cigarillos containing tobacco
240220 Cigarettes, containing tobacco
240290 Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes

UK Hs Code - 2403 : ther manufactured tobacco and manufactured tobacco substitutes; 'homogenised' or 'reconstituted' tobacco; tobacco extracts and essences


240310 Smoking tobacco, whether or not containing tobacco substitutes in any proportion
240391 Tobacco, "homogenized" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust
240399 Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenized" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences)


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What is New?

Date: 06-02-2026
Notification No. 19 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 05-02-2026
Notification No. 18 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 03-02-2026
Notification No. 17 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 03-02-2026
CORRIGENDUM
Corrigendum to Tariff Notification No. 16/2026-Customs (N.T.) dated 2nd February, 2026

Date: 02-02-2026
Notification No. 16 /2026 - CUSTOMS (N.T.)
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Date: 01-02-2026
Notification No. 01/2026-Customs
Seeks to amend five notifications, in order to extend their validity for a further period of two years till 31st March 2028 and make amendments in notification No. 25/2002-Customs, dated the 1st March, 2002 and notification No. 36/2024-Customs, dated the 23rd July, 2024

Date: 01-02-2026
Notification No. 03/2026-Customs
Seeks to further amend notification No. 11/2018-Customs, dated the 2nd February, 2018 and notification No.11/2021-Customs,dated the 1st February, 2021 to revise Social Welfare Surcharge (SWS) and Agricultural Infrastructure Development Cess (AIDC) applicable on certain items

Date: 01-02-2026
Notification No. 02/2026-Central Excise
Seeks to (i) exempt value of Biogas/ Compressed Biogas contained in blended CNG along with appropriate GST paid on it, from the value of such blended CNG for the purpose of calculation of Central Excise duty on such blended CNG and (ii) to defer implementation of levy ofadditional duty of Rs 2 per litre on unblended diesel till 31st March 2028

Date: 01-02-2026
Notification No. 03/2026-Central Excise
Seeks to rescind notification No. 5/2023-Central Excise dated 1.2.2023

Date: 01-02-2026
Notification No. 04/2026-Central Excise
Seeks to amend notification no. 03/2025 dated 31.12.2025, to prescribe nil rate on unmanufactured tobacco or tobacco refuse, not bearing a brand name and not packed for retail sale



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