Download Document

Circular No. 20/2018-Customs

File No. 528/133/2011-STO (TU)
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
Tariff Unit
******

New Delhi, Dated 20
th
June, .2018
To,

All Pr. Chief Commissioners/ Chief Commissioners of Customs/Customs (Preventive)
All Pr. Chief Commissioners/ Chief Commissioners of GST, Central Excise and Customs
All Pr. Directors General/ Directors General of CBIC

Madam/Sir,

Subject: Cigarettes and other Tobacco products (Packaging and Labelling),
Second Amendment Rules, 2018-reg.
Kindly refer to CBEC instructions vide F. No. 450/160/2009-Cus.IV dated 29.12.2009
and letters vide F. No. 528/133/2011-STO(TU) dated 30.11.2011 and 22.02.2012 sensitizing
the officers about the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules,
2008 and implementation thereof with regard to the specified health warnings on the cigarettes
and other tobacco products.

2. Attention is also invited to Board’s Circular No. 09/2017-Customs dated 29.03.2017,
Board’s letter of even No. dated 05.04.2017 and Board’s Circular No. 27/2017-Customs dated
05.07.2017, on disposal of seized/ confiscated cigarettes of foreign origin vis-à-vis provisions
of the Cigarettes and other Tobacco Products (Packaging and Labelling) Rules 2008.

3. Now, MoH&FW vide Notification GSR 283 (E) dated 26.03.2018 has notified the
Cigarettes and other Tobacco products (Packaging and Labelling) Amendment Rules 2018
(effective from 01.04.2018) which prescribe that:

“in Rule 5 the ibid Rules, after the proviso below sub-rule (3), the following sub-rule shall
be inserted, namely: -

(4) Notwithstanding anything contained in the sub-rule (1) to (3), if the specified health
warnings provided in paragraphs 1 and 2 of the Schedule are not amended by the Central
Government with new specified health warnings at the end of the rotation period of the
next rotation period, then the existing specified health warnings for the second twelve
months shall continue for a further period of till the 31
st
day of the August 2018.”

Thus, the existing specified health warning will continue till 31
st
August 2018.

4. Further, the MoH&FW vide Cigarettes and other Tobacco Products (Packaging and
Labelling) Second Amendment Rules, 2018 notified by G.S.R. 331 (E) dated 03.04.2018 has
specified a new set of health warnings which shall come into force on the 1
st
day of September,
2018.

5. In view of the above, it is requested that in addition to the existing statutory
requirements, compliance of the amendments in health warning specifications prescribed by
the COTP Amendment Rules, 2018 may also be ensured before clearance of import
consignments or disposal of seized/confiscated tobacco products, including Cigarettes.

6. The Pr. Chief / Chief Commissioners / Directors General are requested to circulate the
aforesaid amended guidelines to all formations under their charge for compliance.

7. Difficulties, if any, in implementation of the aforesaid guidelines may be brought to the
notice of the Board.


Yours faithfully,

(Zubair Riaz)
Director (Customs)

Encl.

1. Copy of Notification G.S.R. 283 (E) dated 26.03.2018 of MOH & FW;
2. Copy of Notification G.S.R. 331 (E) dated 03.04.2018 of MOH & FW.