Export Electronic cigarettes and similar personal electric vaporising devices from India
Export policy, GST, RoDTEP and Duty Drawback for ITC-HS 85434000, taken from the notifications that set them. Unit of quantity: -.
Can you export it?
Export of Electronic Cigarretes (including all forms of Electronic Nicotine Delivery Systems, Heat not burn products, e-hookah and the like devices, by whatever name called and whatever shape, size or form it may have, but not including any product licensed under the Drugs and Cosmetics Act, 1940 or any parts or components thereof such as refill pods, atomisers, cartridges etc) and Parts or Components is not permitted to be exported.
What India ships
India exported $9k under ITC-HS 85434000 in FY 2025-26. That is down 50% on the previous year. National total across every state; it does not say which countries bought it.
What India pays back
GST—GST 18% (Schedule II, HSN 8543)
RoDTEP—RoDTEP notified rate 0.7% of FOB. DGFT has limited benefits under Appendix 4R and 4RE to 50% of the notified rates and value caps. Rates below are the NOTIFIED rates. This limitation has been extended once already. Confirm whether it is still in force before quoting an effective rate.
Duty drawback—Duty Drawback 1.7% of FOB for HS heading 8543. Notification 77/2023-Customs (N.T.) dated 20.10.2023, in force from 30.10.2023.
Where this code sits
- 85Chapter
- Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, parts and accessories of such articles
- 8543Heading
- Electrical machines and apparatus; having individual functions, not specified or included elsewhere in this chapter
- 854340Subheading
- Electrical machines and apparatus; electronic cigarettes and similar personal electric vaporising devices
- 85434000Tariff line
- Electronic cigarettes and similar personal electric vaporising devices
The first six digits are the same in every country you ship to. The last two are India's alone.
What your buyer pays
Import duty, VAT and trade-agreement eligibility depend on where you ship. Run this line against 80 markets — or price a single one — in the toolkit.
Export values from Trade Intelligence and Analytics (TIA) Portal, DGCIS — Department of Commerce, Government of India, USD million. Tariff line and export policy from DGFT ITC(HS) 2022. GST from Notification 9/2025-Integrated Tax (Rate). RoDTEP from DGFT Appendix 4R. Duty Drawback from CBIC 77/2023-Cus (N.T.). Bundled and updated periodically, never fetched live — rates change by notification, so confirm before you ship or file. Nothing here is legal or tax advice.