Garcinia
Garcinia plants and parts for pharmacy or perfumery
HSN 1211 90 16 (Garcinia) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), which classifies all spices — including Garcinia — under Appendix 4J as subject to a pre-import condition. DGFT Policy Circular 05/2025 dated 22-09-2025 clarifies that spices falling under Appendix 4J are ineligible for import under a Duty Free Import Authorisation (DFIA), irrespective of the intended end use.
- Import policy compliance from DGFT
- Appendix 4J declaration to CBIC
- 1Confirm that the import of Garcinia is not being routed under a Duty Free Import Authorisation. DGFT Policy Circular 05/2025 dated 22-09-2025 explicitly bars import of all spices under DFIA, as they fall under Appendix 4J and are subject to a pre-import condition that renders DFIA routing impermissible in all circumstances.DGFT Policy Circular 05/2025 dated 22-09-2025 · ITC (HS) Appendix 4J
- 2Satisfy the applicable pre-import condition under Appendix 4J before filing the bill of entry. Document compliance with the ITC (HS) policy condition and ensure the declaration is uploaded in e-Sanchit prior to customs out-of-charge.DGFT Policy Circular 05/2025 dated 22-09-2025 · ITC (HS) Appendix 4J pre-import condition
The most frequent error on this tariff line is assuming that the DFIA exclusion applies only when Garcinia is imported as a spice for culinary use, and that pharmaceutical or perfumery end-use creates an exemption. DGFT Policy Circular 05/2025 expressly states that the ineligibility is irrespective of intended end use — a consignment arriving under a DFIA for any purpose is liable to confiscation and DGFT enforcement action, with no retrospective cure available at the bill-of-entry stage.