Sweet flag rhizomes
Sweet flag rhizomes, dried medicinal plant material
HSN 1211 90 48 (Sweet flag rhizomes) is subject to the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). DGFT Policy Circular 05/2025 dated 22-09-2025 clarifies that sweet flag rhizomes, classified as a spice under Appendix 4J, are subject to a pre-import condition and are ineligible for import under Duty Free Import Authorisation (DFIA) under any circumstances, regardless of intended end use.
- Policy compliance declaration from DGFT
- Appendix 4J pre-import condition proof
- 1Confirm that the import does not purport to proceed under a Duty Free Import Authorisation. DGFT Policy Circular 05/2025 dated 22-09-2025 renders DFIA ineligible for all spices listed under Appendix 4J, including sweet flag rhizomes, irrespective of intended end use.DGFT Policy Circular 05/2025 dated 22-09-2025
- 2Satisfy the applicable Appendix 4J pre-import condition before filing the bill of entry. Consignments presented without evidence of pre-import condition compliance are liable to detention and refusal of out-of-charge.DGFT Policy Circular 05/2025 dated 22-09-2025 · ITC (HS) Appendix 4J
The most common error on this tariff line is assuming that pharmaceutical or perfumery end-use converts sweet flag rhizomes into an industrial-plant import exempt from the Appendix 4J spice classification. DGFT Policy Circular 05/2025 expressly rejects this argument: all products falling under Appendix 4J are subject to the pre-import condition and are ineligible for DFIA irrespective of the intended end use. Filing under DFIA without compliance exposes the authorisation to cancellation and the consignment to seizure.