Of seed quality

Mustard seeds of seed quality

DGFT CLEARANCE

HSN 1207 50 10 (Mustard seeds, of seed quality) is subject to the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade (DGFT) under policy condition no. 4 of Chapter 12. DGFT Policy Circular 05/2025 dated 22-09-2025 further clarifies that mustard seeds, falling under Appendix 4J as a spice, are subject to a pre-import condition and are ineligible for import under the Duty Free Import Authorisation scheme irrespective of intended end use.

What this is

HSN code

1207 50 10

Chapter

12 · Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants

Primary regulator

DGFT · ITC (HS) Restricted import policy, Chapter 12, policy condition no. 4

Customs documentation

Import authorisation from DGFT
Pre-import condition compliance from DGFT
ITC (HS) policy declaration to CBIC

Compliance steps

1
Confirm that the proposed import satisfies policy condition no. 4 of Chapter 12 of the ITC (HS) Import Policy before placing the purchase order. Import is Restricted, and no consignment may be filed at the bill-of-entry stage without the applicable DGFT authorisation covering this CTI.
ITC (HS) Import Policy, Chapter 12, policy condition no. 4
2
Do not seek to import this tariff line under a Duty Free Import Authorisation. Mustard seeds fall under Appendix 4J as a spice and are subject to a pre-import condition, rendering them ineligible for DFIA import under any circumstances regardless of the intended end use.
DGFT Policy Circular 05/2025 dated 22-09-2025; ITC (HS) Appendix 4J

A word of counsel

The most frequent error on this tariff line is attempting to leverage a Duty Free Import Authorisation to circumvent the Restricted-import status, on the basis that the goods are intended for industrial or processing use rather than direct consumption. DGFT Policy Circular 05/2025 forecloses that argument entirely: the pre-import condition attached to Appendix 4J spices applies irrespective of end use, and an import filed under DFIA is liable to confiscation and monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.

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Frequently asked

Does HSN 1207 50 10 require BIS certification?

No, mustard seeds of seed quality are not covered by any BIS Quality Control Order. Import is governed solely by the ITC (HS) Restricted-import policy administered by the Directorate General of Foreign Trade under policy condition no. 4 of Chapter 12.

What is the effect of Appendix 4J classification on this tariff line?

Appendix 4J designates mustard seeds as a spice subject to a pre-import condition, which means import is not permissible under DFIA or any other authorisation scheme that excludes Appendix 4J goods, per DGFT Policy Circular 05/2025 dated 22-09-2025.

Can an Export Oriented Unit or SEZ unit import mustard seeds of seed quality freely?

The regulatory record does not record any EOU or SEZ carve-out for this tariff line; the Restricted-import status and Appendix 4J pre-import condition apply, and importers should seek a specific DGFT ruling before placing orders under any special scheme.

Last verified against gazette notifications: 2026-05-16. Source: DGFT / Indian Customs CUSDATA.