Clove bud oil
Clove bud essential oil for food and cosmetic use
HSN 3301 29 28 (Clove bud 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. The Directorate General of Foreign Trade (DGFT) administers an ITC (HS) policy overlay requiring compliance with General Note 4(D) of Schedule I for designated food-import entry points. Central Board of Indirect Taxes and Customs (CBIC) instructions govern e-Sanchit document upload and rectifiable-labelling procedures at customs-bonded warehouses.
- 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 the FSSAI Import Licence (document code 911001) and ensure it is current before filing the bill of entry. Upload in e-Sanchit the certificate of analysis (0010dc), batch release certificate (0030dc), label of consignment (0110dc), specimen copy of label (0110fs), and, where the product is imported as a cosmetic, the registration certificate for cosmetics (101dc2). The proper officer will verify all uploads before granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · 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 only through one of the designated food-import entry points prescribed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Label deficiencies permitted for rectification — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — must be remedied at a customs-bonded warehouse by affixing a single non-detachable sticker before authorised officer inspection, without altering original label information.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Note that mixtures of odoriferous substances are classifiable under heading 3302, not 3301 29 28. Verify the consignment is a single essential oil — clove bud oil — and not a blend; misclassification under 3301 29 28 exposes the importer to re-assessment, duty recovery, and potential penalty under Section 28 of the Customs Act, 1962.CCR classification note: mixtures of odoriferous substances classifiable under 3302
The most common error on this tariff line is failing to distinguish between the FSSAI food-product regime and the CDSCO/cosmetics regime: clove bud oil imported for cosmetic use requires a registration certificate for cosmetics (101dc2) in addition to the FSSAI Import Licence, and omitting this document triggers detention pending FSSAI NOC verification. Importers who blend clove bud oil with other odoriferous substances before shipment and declare the blend under 3301 29 28 face reclassification to heading 3302, with consequent reassessment of customs duty and FSSAI import conditions applicable to the blend.