Of seed quality
Linseed of seed quality, whether or not broken
HSN 1204 00 10 (Linseed of seed quality) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT), with import permitted only in compliance with policy condition no. 4 of Chapter 12 of the ITC (HS) Schedule.
- Import authorisation from DGFT
- ITC (HS) policy compliance declaration
- 1Verify that the import satisfies policy condition no. 4 of Chapter 12 of the ITC (HS) Schedule before filing the bill of entry. The tariff line is Restricted and import without compliance with the stated policy condition renders the consignment liable to detention and confiscation.ITC (HS) Import Policy, Chapter 12, policy condition no. 4
- 2Obtain the applicable import authorisation from the Directorate General of Foreign Trade and upload the supporting documentation in e-Sanchit prior to out-of-charge. Confirm the authorisation is current and covers the quantity and description declared on the bill of entry.ITC (HS) Import Policy, Chapter 12, policy condition no. 4
The most common error on this tariff line is assuming that linseed imported for industrial use (oil extraction) falls under the same policy condition as linseed of seed quality. HSN 1204 00 10 is specifically the seed-quality sub-category, and the Restricted-import policy condition no. 4 of Chapter 12 applies to this CTI exclusively; consignments misdeclared as industrial-grade linseed and cleared under a different CTI attract mis-declaration penalties under the Customs Act, 1962.