Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

An overview on the Import of Cigarette Lighters into India.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... An overview on the Import of Cigarette Lighters into India.
By: - YAGAY andSUN
Customs - Import - Export - SEZ
Dated:- 1-2-2025
Importing cigarette lighters into India is subject to various regulations, compliance requirements, and restrictions to safeguard both the domestic industry and consumer interests. HSN Code for Cigarette Lighters: 9613: Lighters, including mechanical lighters, gas lighters, and other types of cigarette lighters. This code covers various types of lighters, whether manual or automatic, and can include refillable and non-refillable variants. When importing cigarette lighters into India, this code should be used for classification purposes. Breakdown of HSN Code: 96: The first two digits denote the cha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pter (in this case, Chapter 96, which covers various goods, including articles for personal use like lighters). 13: The next two digits specify the subheading for lighters It's important to note that depending on the specifics of the lighter (for example, whether it's refillable or disposable), further sub-classifications may apply. Below is a detailed overview of the import policies, restrictions, and procedures involved: 1. Import Policy for Cigarette Lighters * Cigarette lighters, in most cases, are freely importable into India under the Indian Trade Classification (ITC), as long as they meet certain compliance and safety standards. * However, there could be specific import restrictions based on the product's compliance w .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ith Bureau of Indian Standards (BIS) regulations or other safety certifications. Sr. No. HSN_CD Description UQC Import Policy Policy Condition DGFT Notification No Notification Date 1 9613 CIGARETTE LIGHTERS AND OTHER LIGHTERS, WHETHER OR NOT MECHANICAL OR ELECTRICAL, AND PARTS THEREOF OTHER THAN FLINTS AND WICKS U 2 961310 POCKET LIGHTERS, GAS FUELLED, NON-REFILLABLE U 3 96131000 POCKET LIGHTERS, GAS FUELLED, NON-REFILLABLE U Prohibited However, import is "Free" if CIF value is Rs. 20/- or above per lighter. 15/2023 29.06.2023 4 961320 POCKET LIGHTERS, GAS FUELLED, REFILLABLE U 5 96132000 POCKET LIGHTERS, GAS FUELLED, REFILLABLE U Prohibited However, import is "Free" if CIF value is Rs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 20/- or above per lighter. 15/2023 29.06.2023 6 961380 OTHER LIGHTERS : U 7 96138010 ELECTRONIC U Free 8 96138090 OTHER U Free 9 961390 PARTS U 10 96139000 PARTS U Free Import of Parts of pocket lighters, gas fuelled, non-refillable or refillable lighters (Cigarette lighters) under HS codes 96139000, is 'Restricted, with immediate effect. 36/2024-25 13.10.2024 2. Bureau of Indian Standards (BIS) Certification * Lighters and similar products may require BIS certification to ensure they meet safety standards for consumer products. * Manufacturers or importers must obtain approval from the Bureau of Indian Standards, especially if the product falls under a regulated category. * IS/ISO 9994:2005 is the st .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... andard applicable for cigarette lighters, which covers the specifications, testing, and safety requirements. * https://bis.gov.in/wp-content/uploads/2019/04/PM-IS-9994.pdf 3. Customs Duties and Taxes * Import of cigarette lighters is subject to customs duties, which are calculated based on the HS Code of the product and the basic customs duty is 20% plus cess @ 10%. * The specific HS Code for cigarette lighters falls under HS Code 9613. * Importers must also comply with Goods and Services Tax (GST) on imported goods. The applicable GST rate for such products is generally 18%, but it is advisable to confirm based on the classification of the product. 4. Import Restrictions and Prohibited Items * While cigarette lighters are larg .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ely freely importable, India does place certain restrictions on the import of products that may pose a risk to public safety or health. * Dangerous goods such as lighters containing flammable substances might require additional approvals from the Directorate General of Foreign Trade (DGFT), especially when the quantity or specifications seem risky. * Certain types of lighters may be prohibited if they do not meet safety standards or pose fire hazards. 5. Safeguard to Indian Matchbox Industry * The Indian government may impose measures to protect the domestic matchbox industry, especially against large-scale imports of unsafe or low-quality lighters. * Safeguard measures could include anti-dumping duties or anti-subsidy duties on li .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ghters if evidence suggests unfair trade practices by exporting countries. * The import and lighters could be regulated to ensure that local manufacturers of matchboxes products are not unfairly disadvantaged. 6. Import Compliance Procedures * Importer Exporter Code (IEC): Importers must have a valid IEC issued by the Directorate General of Foreign Trade (DGFT) to legally import goods into India. * Bill of Entry: After the goods arrive at Indian ports, importers must file a Bill of Entry with the Customs Department to initiate customs clearance. * Import Authorization (License): Depending on the country of origin and product specifications, an import license may be required. However, no Import Authorization is required from DGFT on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... such imports. * Customs Clearance: The goods are subject to customs clearance and inspection for compliance with Indian regulations. * Lab Testing and Safety Compliance: Imported cigarette lighters may be subject to lab tests for safety checks (flame height, ignition mechanism, etc.) to ensure they meet the relevant BIS standards. 7. Documents Required for Import * Commercial Invoice * Packing List * Bill of Lading * Importer Exporter Code (IEC) * Certificate of Origin * BIS Certification (if applicable) * Test Reports (if applicable) * GST Registration Number 8. Role of Directorate General of Foreign Trade (DGFT) * The DGFT may impose certain import restrictions or licensing requirements on specific items, includin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g cigarette lighters, depending on the market conditions and domestic policy. It's essential for importers to stay updated on any notifications from the DGFT. Conclusion: The import of cigarette lighters into India is regulated by several authorities, including Customs, BIS, and the DGFT. The key to a smooth import process is ensuring product compliance with safety standards, obtaining the necessary certifications, and adhering to the customs and tax requirements.
Scholarly articles for knowledge sharing by authors, experts, professionals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates