Cinnamon bark oil
Cinnamon bark essential oil (other essential oils)
HSN 3301 29 17 (Cinnamon bark oil) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Consignments must be routed through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) e-Sanchit document verification as the customs overlay.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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 and upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify both documents before granting out-of-charge; consignments without these uploads will not receive out-of-charge clearance.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm the port is listed before vessel departure; diversion to an undesignated port renders the consignment liable to detention.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure label compliance with FSS (Labelling and Display) Regulations, 2020 prior to dispatch. Permissible rectifications — including per-serve RDA percentage and expiry date additions — may be carried out at a customs-bonded warehouse using a single non-detachable sticker affixed next to the principal display panel, provided the manufacturer has authorised the rectification.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSS (Import) Regulations, 2017, Regulation 6 · FSSAI orders dated 22-05-2018 and 14-01-2019 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is misclassifying a blended or compounded cinnamon oil product under HSN 3301 29 17 when it is properly classifiable under heading 3302 as a mixture of odoriferous substances — a classification the CCR explicitly flags. Filing under 3301 when the product contains admixtures of other odoriferous substances triggers reclassification at the bill of entry, potential short-levy demand, and FSSAI-licence mismatch, since the FSSAI licence category must align with the declared tariff classification.