Amendment in Import and Export Policy of electronic cigarettes

Circular No. 35/2019-Customs

F.No. 394/ 121/2018-Cus(AS)
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes & Customs
(Anti-Smuggling Unit)
***

New Delhi, dated 01st October, 2019

To,
All Principal Chief Commissioners/Chief Commissioners of Customs/ Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs & CGST,
All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Commissioners/Commissioners of Customs & CGST,
The Director General, Directorate of Revenue Intelligence.

Madam / Sir,

Sub : Amendment in Import and Export Policy of electronic cigarettes- reg.

Kind attention is invited to the Notification No. 20/2015-2020 dated 26.09.2019 and Notification No. 22/2015-20 dated 30.09.2019 issued by the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce & Industry (copies enclosed).

2. Considering the adverse health impact of e-Cigarettes / ENDS and in order to prevent the initiation of nicotine through e-Cigarettes by non-smokers and youth, with special attention to vulnerable groups, the Directorate General of Foreign Trade, Department of Commerce, Ministry of Commerce & Industry has issued the aforesaid Notifications to ensure that Import and Export of e-Cigarettes or any parts or components thereof such as refill pods, atomisers, cartridges etc. including all forms of Electronic Nicotine Delivery Systems (ENDS), Heat not burn products, e-hookah and the like devices, by whatever name and shape, size or form it may have, but docs not include any product licensed under the Drugs and Cosmetics Act, 1940 under ITC HS Code: 8543 is prohibited in accordance with the Prohibition of Electronic Cigarettes (Prohibition, Manufacture, Import, Export, Transport, Sale Distribution, Storage and Advertisement) Ordinance, 2019.

3. In view of the above, it is requested that all the officers under your jurisdiction may be directed to ensure strict implementation of the aforesaid notifications so that any attempts of Import / Export of such goods can be effectively prevented.

Encl: As above.

Yours faithfully,
(Sharad Srivastava)
Director (Anti-Smuggling)

Click Here to Buy CA Final Pendrive Classes at Discounted Rate