Clove leaf or stem, oil
Clove leaf or stem essential oil (other essential oils)
HSN 3301 29 21 (Clove leaf or stem, oil) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with compliance mandated under the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply, including designated food-import entry-point compliance under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Certificate of Analysis from FSSAI
- Batch release certificate from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence and ensure all mandatory documents — Certificate of Analysis - Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Specimen Copy of Label (document code 0110FS), Registration Certificate - Cosmetics (document code 101dc2), and FSSAI Import Licence (document code 911001) — are uploaded in e-Sanchit before the bill of entry is filed.CBIC Instruction 09/2023-Cus dated 07-03-2023; 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. For clove stem specifically, ensure the product is tested against safety parameters (horizontal standards) and volatile oil content on a dry basis of not less than 8.5 percent by v/w, as per FSSR 2.9.6(1) applicable to whole cloves pending notification of specific clove stem standards.CBIC Instruction 10/2022-Cus dated 28-06-2022; FSSAI Letter No. 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Verify label compliance with the FSS (Labelling and Display) Regulations, 2020 before out-of-charge. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry date information provided by the manufacturer — may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022, Para 2(i); FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating clove leaf oil and clove stem as interchangeable for testing purposes. Clove stem is assessed against the horizontal safety parameters and a volatile oil content threshold of not less than 8.5 percent by v/w — half the standard applicable to whole cloves under FSSR 2.9.6(1) — because dedicated clove stem standards have not yet been notified; applying the full clove standard or skipping volatile oil content testing entirely will result in consignment detention pending re-inspection. Importers should also note that odoriferous mixtures containing clove oil are classifiable under heading 3302, not 3301, and misclassification attracts reclassification and associated penalties under the Customs Act, 1962.