Chewing tobacco imported into India falls under tariff item 2403 99 10. The standard rate of basic customs duty in the First Schedule to the Customs Tariff Act, 1975 is 30%, and integrated tax is 28%. Below is the whole bill worked at an assessable value of ₹10,00,000, with the base each levy is charged on.
| Level | Description |
|---|---|
| 24 | Chapter 24: Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine |
| 2403 | Heading 2403: Other manufactured tobacco and manufactured tobacco substitutes; "HOMOGENISED" or "RECONSTITUTED" tobacco |
| 2403 99 | Sub-heading 2403 99: Other |
| 2403 99 10 | Chewing tobacco. Unit: kg.. Import policy: Free |
Heading 2403 holds 15 tariff items in this dataset and every one of them carries the same standard rate of 30%, so within this heading the choice of eight digit line does not change the duty.
Put your own assessable value in and the whole stack re-works on this line's own rates: basic customs duty at 30%, the Social Welfare Surcharge charged on that duty rather than on the value, and integrated tax at 28% on the value plus both. Assessable value is cost, insurance and freight plus landing charges where they apply, not the invoice value on its own.
| Rate | Levy | Amount |
|---|---|---|
| 30% | Basic customs duty, of the assessable value | ₹3,00,000 |
| 10% | Social Welfare Surcharge, of the basic customs duty | ₹30,000 |
| 28% | IGST, of value plus the duties above | ₹3,72,400 |
| 70.24% | Total duty and tax, as a share of the assessable value | ₹7,02,400 |
Appendix 4R carries no entry for tariff item 2403 99 10, so an export on this line earns nothing under RoDTEP. That is an answer rather than a gap: whole chapters of the tariff sit outside the scheme, and an exporter told so plainly is better served than one shown a hedge.
Notification 74/2025-26 ran the scheme to 30 September 2026, which has passed, so check DGFT for a continuation notification before relying on the figure above. Rates come from Appendix 4R and Appendix 4RE as DGFT publishes them. Work the entitlement on your own FOB value and quantity.
Where a trade agreement covers this line, the preferential rate replaces the basic customs duty rate, and it pulls the surcharge and the integrated tax down with it. At 0% for Japan, the whole bill on ₹10,00,000 falls from ₹7,02,400 to ₹2,80,000.
A preference is never automatic. It applies against a valid certificate of origin, and the Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 put the burden of proving origin on the importer. These are the 2025 schedule.
| Code | Description | Duty | IGST | Export rate |
|---|---|---|---|---|
| 2403 11 10 | Hookah or gudaku tobacco | 30% | 28% | n/a |
| 2403 11 90 | Other | 30% | 28% | n/a |
| 2403 19 10 | Smoking mixtures for pipes and cigarettes | 30% | 28% | n/a |
| 2403 19 21 | Other than paper rolled biris, manufactured without the aid of machine | 30% | 28% | n/a |
| 2403 19 29 | Other | 30% | 28% | n/a |
| 2403 19 90 | Other | 30% | 28% | n/a |
| 2403 91 00 | "Homogenised" or "reconstituted" tobacco | 30% | 28% | n/a |
| 2403 99 20 | Preparations containing chewing tobacco | 30% | 28% | n/a |
| 2403 99 30 | Jarda scented tobacco | 30% | 28% | n/a |
| 2403 99 40 | Snuff | 30% | 28% | n/a |
| 2403 99 50 | Preparations containing snuff | 30% | 28% | n/a |
| 2403 99 60 | Tobacco extracts and essence | 30% | 28% | n/a |
| 2403 99 70 | Cut-tobacco | 30% | 28% | n/a |
| 2403 99 90 | Other | 30% | 28% | n/a |
Bring in ₹10,00,000 of chewing tobacco and customs will ask for ₹7,02,400, which is 70.24% of what the consignment is assessed at. That is not one charge. It is four, and each is charged on a base that includes the ones before it.
Of the ₹7,02,400 above, exactly ₹3,00,000 can be paid with a RoDTEP or RoSCTL duty-credit scrip instead of cash, because Regulation 6(1) of the Electronic Duty Credit Ledger Regulations, 2021 confines the credit in an e-scrip to duties of customs specified in the First Schedule to the Customs Tariff Act, 1975. The remaining ₹4,02,400 is paid in cash.
A scrip bought below face value therefore saves that discount on ₹3,00,000, not on ₹7,02,400. How the buy side works, or read what a duty-credit scrip is end to end.
The First Schedule states the duty on this line as "30%". Integrated tax is carried under CBIC notification 9/2025-IT(R). How the figures in this chapter are checked, and when they were last checked is in the meta line at the top of this page.
This is the tariff arithmetic on a published rate, not an assessment. Goods are assessed by the proper officer under section 17 of the Customs Act, 1962, and valuation, exemption notifications, anti-dumping and safeguard duties can all change what is finally payable. A wrong tariff line makes every number on this page wrong together, so this is not classification advice.
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