Nutmeg oil
Nutmeg essential oil for food and flavouring use
HSN 3301 29 32 (Nutmeg 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. General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts import to designated food-import entry points, with the Central Board of Indirect Taxes and Customs (CBIC) overseeing port-level document verification in e-Sanchit.
- 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 a current FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before the bill of entry is filed. The Specimen Copy of Label (document code 0110FS) must also be uploaded; both documents are verified by the proper officer prior to out-of-charge.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Import Licence document code 911001 · Label document code 0110FS
- 2Route the consignment only through designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling conforms to the FSS (Labelling and Display) Regulations, 2020. Permitted rectification of specified labelling deficiencies — including per-serve RDA contributions and expiry-date co-labelling — must be carried out at customs bonded warehouses before visual inspection, using a single non-detachable sticker that does not alter original label information.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 · FSS (Labelling and Display) Regulations, 2020
The classification trap on this tariff line is misrouting: nutmeg oil blended with other odoriferous substances is classifiable under HSN 3302, not 3301 29 32, and importing under the wrong tariff head undermines the FSSAI licence basis. Additionally, labelling rectification is available only for specified deficiencies and must be completed at the customs bonded warehouse before re-inspection — attempting post-inspection rectification constitutes a separate FSS (Import) Regulations, 2017 violation and can result in consignment rejection.