Neither crushed nor ground
Whole nutmeg, mace and cardamoms, unground
HSN 0908 21 00 (whole, neither crushed nor ground nutmeg) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. The tariff line is governed by ITC (HS) Policy Condition No. 1 of Chapter 09 administered by the Directorate General of Foreign Trade (DGFT), and import is restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. DGFT Policy Circular 05/2025 dated 22-09-2025 additionally bars import of spices under Duty Free Import Authorisation as all spices fall under Appendix 4J and carry a pre-import condition.
- 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.
- 1Obtain a valid FSSAI Import Licence and ensure the foreign manufacturing facility is compliant with FSSAI requirements. Upload the FSSAI Import Licence (document code 911001), Specimen Copy of Label (document code 0110FS), Food Grade Certificate (document code 6570FS), and Phytosanitary Certificate (document code 851000) in e-Sanchit before filing the bill of entry.FSS (Import) Regulations, 2017 · ITC (HS) Policy Condition No. 1, Chapter 09 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment exclusively through one of the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies permitted for rectification under FSSAI order dated 18-11-2022 must be corrected at customs bonded warehouses before visual inspection, by affixing a single non-detachable sticker without altering the original label.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Do not import spices under a Duty Free Import Authorisation scheme. DGFT Policy Circular 05/2025 dated 22-09-2025 clarifies that all spices, including nutmeg, fall under Appendix 4J and are subject to a pre-import condition, rendering DFIA-based import impermissible irrespective of intended end use.DGFT Policy Circular 05/2025 dated 22-09-2025
The most common error on this tariff line is attempting to import nutmeg and allied spices under a Duty Free Import Authorisation, treating it as a standard DFIA-eligible input. DGFT Policy Circular 05/2025 is unambiguous: all spices in Appendix 4J carry a pre-import condition and DFIA is unavailable under any circumstances. An import consignment that arrives against a DFIA will be treated as an unauthorised Restricted-import, attracting customs detention, DGFT enforcement, and potential confiscation of the goods.