24022090
Unit: THD
Other
CIGARS, CHEROOTS, CIGARILLOS AND CIGARETTES, OF TOBACCO OR OF TOBACCO SUBSTITUTES > Cigarettes, containing tobacco > Other
BCD
30.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTFree
Duty Rates
DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
SWS
10%
AIDC
30%
IGST
40%
TOTAL
100.1%
| Duty | Statutory | Effective (conditional) |
|---|---|---|
| Basic Customs Duty (BCD) | 30% | 30% |
| Social Welfare Surcharge (SWS) | 10% | 10% |
| AIDC | 30% | 30% |
| IGST | 40% | 40% |
IGST Notification: 009/2025 — Serial No. III16
Statutory = tariff schedule rates (what most importers pay). Effective = ICEGATE rate via notification — applies only if importer meets the notification conditions.
SECTION IV — PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Chapter 24: Tobacco and manufactured tobacco substitutes
Related HS Codes in Chapter 24
24022050Filter cigarettes of length (including the length of the filter, the length of f
24022040Filter cigarettes of length (including the length of the filter, the length of f
24022030Filter cigarettes of length (including the length of the filter, the length of f
24022020Other than filter cigarettes, of length exceeding 60 millimetres but not exceedi
24022010Other than filter cigarettes, of length not exceeding 60 millimetres
24021020Cigarillos