Other
Cinnamon and cinnamon-tree flowers, other varieties
HSN 0906 19 90 (Cinnamon and cinnamon-tree flowers, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and food-safety clearance under the Food Safety and Standards Act, 2006, read with the FSS (Import) Regulations, 2017. The tariff line is subject to ITC (HS) policy condition 1 of Chapter 09 administered by the Directorate General of Foreign Trade (DGFT), and spices under this heading are ineligible for import under Duty-Free Import Authorisation as all spices fall under Appendix 4J and are subject to a pre-import condition. Consignments are permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Food Grade Certificate from FSSAI
- Phytosanitary Certificate from exporter
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Secure a valid FSSAI Import Licence (document code 911001) and ensure the foreign manufacturing or processing facility is eligible under the FSSAI food-import regime. Upload all four mandatory documents in e-Sanchit before filing the bill of entry: Specimen Copy of Label (0110FS), Food Grade Certificate (6570FS), Phytosanitary Certificate (851000), and FSSAI Import Licence (911001).CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment exclusively through one of the designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies that are rectifiable under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSSAI orders of 22-05-2018 and 14-01-2019 must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel before inspection.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
- 3Confirm that the import is not being attempted under a Duty-Free Import Authorisation (DFIA). DGFT Policy Circular 05/2025 dated 22-09-2025 clarifies that all spices, including those under Chapter 09, fall under Appendix 4J and are subject to a pre-import condition, making DFIA import impermissible regardless of intended end use.DGFT Policy Circular 05/2025 dated 22-09-2025 · ITC (HS) policy condition 1 of Chapter 09
The most common error on this tariff line is attempting to import cinnamon or cinnamon-tree flowers under a Duty-Free Import Authorisation on the assumption that the end-use (e.g., further manufacture or export) creates an exemption from the pre-import condition. DGFT Policy Circular 05/2025 forecloses that position categorically: spices under Appendix 4J carry a pre-import condition that is non-waivable irrespective of intended use, and a DFIA-based import will be treated as a policy violation, exposing the consignment to detention and the importer to recovery of the full applicable duty.