Excise/Custom

Ban on ENDS including e­-Cigarettes, e-Sheesha, e-Nicotine Flavoured Hookah etc.

Ban on ENDS including e­-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products. 

Circular No. 46/2018- 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 U nit)

New Delhi, dated 27th November, 2018

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,

Subject : Advisory on Electronic Nicotine Delivery Systems (ENDS) including e­ Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like products – reg.

Kind attention is invited to the subject advisory dated 28.08.2018 issued by the Ministry of Health & Family Welfare vide F.No. P-16012/19/2017-TC. A copy ofthe sa id advisory is enclosed as Annexure -I.

2. Considering the adverse health impact of ENDS/E-Cigarettes and in order to prevent the initiation of nicotine through ENDS by non-smokers and youth , with special attention to vulnerable groups, the Ministry of Health & Family Welfare has issued the aforesaid advisory to ensure that any ENDS including e-Cigarettes, Heat-Not-Burn devices, Vape, e-Sheesha, e-Nicotine Flavoured Hookah, and the like devices that enable nicotine delivery are not sold , manufactured, distributed, traded, imported and advertised, except for the purpose and in the manner and to the extent, as may be approved under the Drugs and Cosmetics Act, 1940 and Rules made thereunder.

3. In view of the above, it is requested that all the officers under your jurisdiction may be directed to ensure implementation of the aforesaid advisory  by  referring  import  consignments of ENDS including e-Cigarettes, Heat-Not-Burn devices, Vape,  e-Sheesha,  e-Nicotine  Flavoured Hookah, and the like  devices /products to the  Assistant  / Deputy Drugs Controller in their jurisdiction. The Assistant / Deputy Drugs Controllers may thereafter check the compliance of such goods in terms of the  Drugs and Cosmetics Act, 1940 and Rules made thereunder. Based on the report of the Assistant / Deputy Drugs Controller, non-compliant consignments should not  be allowed clearance and appropriate action should be initiated for violation of provisions of the Allied Act (Drugs and Cosmetics Act, 1940 and Rules made thereunder).

Difficulties faced, if any, may be brought to the notice of the Board.

Encl: As above

Yours faithfully,

(Rohit Anand)
Under Secretary to the Government of India

Authors Note:

As per World Health Organisation Electronic nicotine delivery systems (ENDS), of which electronic cigarettes are the most common prototype, are devices that do not burn or use tobacco leaves but instead vaporise a solution the user then inhales. The main constituents of the solution, in addition to nicotine when nicotine is present, are propylene glycol, with or without glycerol and flavouring agents. ENDS solutions and emissions contain other chemicals, some of them considered to be toxicants.

Share

Recent Posts

  • Empanelment

FDCM invites application for empanelment of practising CAs/ Chartered Accountant Firms

Invitation For Empanelment Of Practising Chartered Accountants / Chartered Accountant Firms Forest Development Corporation of Maharashtra Limited (FDCM Limited), Nagpur,…

3 days ago
  • Empanelment

PGRI invites application for CAs for empanelment for Circulation Verification work

Press Registrar General of India (PGRI) invites application for empanelment of Chartered Accountants. The Press Registrar General of India manages…

3 days ago
  • Income Tax

CBDT notifies revised Form for registration as valuer & authorised income tax practitioner

CBDT notifies revised Form No. 169 for making application for registration as a valuer under section 514 and authorised income…

3 days ago
  • Income Tax

Curtailing time to file reply to notice u/s 148A(b) from 30 days prejudiced assessee’s right – HC

Curtailing time to file reply to notice u/s 148A(b) from statutorily available 30 days to 15 days seriously prejudiced assessee’s…

4 days ago
  • Income Tax

For registration u/s 12AB, applicability of proviso to section 2(15) can’t be adjudicated

At the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to section 2(15) of…

5 days ago
  • Income Tax

Flower bed area not included in “built up area” to calculate eligible limit u/s 80IB(10)

Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000…

6 days ago