Neem leaves
Neem leaves for pharmacy, perfumery, or insecticidal use
HSN 1211 90 23 (Neem leaves) is not covered by a Bureau of Indian Standards Quality Control Order and carries no Partner Government Agency clearance requirement at the tariff-line level. Import follows the standard customs procedure: Importer-Exporter Code (IEC), bill of entry, commercial invoice, packing list. Other plant parts and extracts under Chapter 12 — particularly those processed into medicinal formulations or biopesticide concentrates — may fall under tariff lines that carry compliance obligations.
Although dried or fresh neem leaves at this tariff line carry no product-specific compliance, the intended downstream use matters: neem-based pharmaceutical formulations fall under CDSCO jurisdiction, and concentrated neem-oil or biopesticide preparations may attract separate classification and regulatory scrutiny. Re-classification by customs on examination — for example, where leaves are imported as a processed powder for formulation — triggers retrospective compliance and potential detention. Document the product's physical state and intended use precisely in the commercial invoice to anchor the classification.