24031929
Unit: KGS

Other

OTHER MANUFACTURED TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; HOMOGENISED OR RECONSTITUTED TOBACCO; TOBACCO EXTRACTS AND ESSENCES > Other > Other

BCD
30.0000%
IGST
40.0000%
SWS
10.0000%
AIDC
30.0000%
IMPORTFree
→ Calculate DutyChapter 24

Duty Rates

DUTY STRUCTURE (SCHEDULE RATES)
BCD
30%
→
SWS
10%
→
AIDC
30%
→
IGST
40%
→
TOTAL
100.1%
DutyStatutoryEffective (conditional)
Basic Customs Duty (BCD)30%30%
Social Welfare Surcharge (SWS)10%10%
AIDC30%30%
IGST40%40%

IGST Notification: 009/2025 — Serial No. III17

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

24031921
Other than paper rolled biris, manufactured without the aid of machine
24031910
Smoking mixtures for pipes and cigarettes
24031990
Other
24031190
Other
24031110
Hookah or gudaku tobacco
24029090
Other