The Government of India’s Central Board of Indirect Taxes & Customs recently released a directive outlining significant changes to the import policy for cigarette lighters, impacting HS Codes covered under Chapter 96 of the ITC (HS) 2022, Schedule-I (Import Policy).
Analysis: This new directive, issued by the Directorate General of Foreign Trade, states that the Central Government has revised the import policy condition for pocket lighters (both gas fuelled non-refillable and refillable) previously listed as ‘free’ for import, to ‘prohibited.’ However, an exception exists if the CIF value of the lighters is Rs. 20 or above per lighter, in which case the import remains ‘free’. This policy shift indicates a move to control the influx of lower-value lighters into the Indian market, possibly to ensure safety standards and protect domestic manufacturers.
F.No.401/41/2023-Cus.III
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Indirect Taxes & Customs)
North Block, New Delhi
Instruction No. 21/2023-Customs Dated: 5th July, 2023
To
All Principal Chief Commissioners/ Chief Commissioners (Customs/ Customs (Preventive)/ Customs and Central Taxes).
All Principal Commissioners / Commissioners (Customs /Customs Preventive) All Pr. Director Generals /Director Generals under CBIC
Subject: – Amendment in import policy condition of Cigarette lighters Covered under CTH 9613 of Chapter 96 of Schedule-I (Import Policy) of ITC (HS) 2022.-reg
Madam/Sir,
Reference is invited to Notification no. 15/2023 dated 29.06.2023 (Copy enclosed) issued by the Directorate General of Foreign Trade on the subject matter.
2. Vide the above DGFT notification, the Central Government has amended the import policy condition for the following HS Codes covered under chapter 96 of the ITC(HS), 2022, Schedule-I (Import Policy) as under:
| HS codes | Item Description | Existing Policy | Revised Policy | New Policy |
| 96131000 | Pocket lighter, gas fuelled, non-refillable | Free | Prohibited | However import is “Free” if ,-, CIF value is Rs.20/- or above per lighter |
| 96132000 | Pocket lighters gas fuelled, refillable | Free | Prohibited | However, import is “Free “if CIF value is Rs.20/- or above per lighter |
3. It is requested to sensitise the officers under your jurisdiction by issue of suitable standing order/ public notice
4. The difficulties, if any, may be brought to the notice of the Board.
5. Hindi version follows.
Encl:- As Above
Yours faithfully,
Radhe Krishna
Under Secretary (Cus-III)
Email: [email protected]
Tele: 011 23094012
