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

  • Income Tax

A bald statement recorded during survey can not be basis for any addition

A bald statement recorded during survey would not in itself be a foundation for any addition - ITAT In a…

2 hours ago
  • ICAI

ICAI issued Guidelines for responding to Tenders by Chartered Accountants

ICAI issued Guidelines for responding to Tenders by Chartered Accountants The ICAI has issued Tender guidelines to Chartered Accountants for…

2 hours ago
  • ICAI

Empanelment of ICAI Exam observer for January 2027 Examinations. Last date: 20.11.2026

Empanelment to act as ICAI exam observers for January 2027 CA Examination. Last date to apply is 20.11.2026 Empanelment of…

2 days ago
  • GST

No arrest under GST- Major decision of 57th Meeting of GST Council held on 8th October 2026

No arrest under GST- Major decision taken in 57th Meeting of the GST Council on 8th October 2026 PRESS RELEASE…

3 days ago
  • Income Tax

Later SC ruling cannot render an act done in compliance of a court order a statutory default

A subsequent Apex Court ruling on the substantive issue cannot retrospectively make an act done in compliance of a binding…

4 days ago
  • Income Tax

Interest payment on mobilisation advance to NHAI not liable to TDS u/s 194A

Interest payment on mobilisation advance to NHAI not liable for deduction of tax at source u/s 194A - ITAT Interest…

5 days ago