Other
Mustard seeds, other varieties (oleaginous, oil seed)
HSN 1207 50 90 (Mustard seeds, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT). Mustard seeds, as a spice falling under Appendix 4J, are ineligible for import under Duty Free Import Authorisation (DFIA) per DGFT Policy Circular 05/2025.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-import entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Simultaneously upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI · CBIC CCR document codes 911001 and 0110FS · General Note 4(D) of Schedule I of ITC (HS) 2022
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for rectification at the port — including per-serve RDA contribution and expiry-date information — must be corrected by affixing a single non-detachable sticker next to the principal display panel at a customs-bonded warehouse, as provided under CBIC Instruction 10/2022-Customs and clarified by CBIC Instruction 09/2023-Cus.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Do not attempt to import mustard seeds under a Duty Free Import Authorisation. Mustard seeds are spices falling within Appendix 4J and are subject to a pre-import condition; DGFT Policy Circular 05/2025 clarifies that their import under DFIA is not permissible under any circumstances, irrespective of the intended end use.DGFT Policy Circular 05/2025 dated 22-09-2025
The most common error on this tariff line is attempting to source mustard seeds under a Duty Free Import Authorisation on the assumption that the intended end use (e.g., industrial processing or re-export) brings the goods outside the Appendix 4J pre-import condition. DGFT Policy Circular 05/2025 expressly forecloses that argument: all spices in Appendix 4J — including mustard seeds — cannot be imported under DFIA regardless of end use, and a consignment presented under a DFIA faces outright non-clearance rather than a rectifiable deficiency.