Spices’ oils not elsewhere specified or included
Spice essential oils not elsewhere specified or included
HSN 3301 29 50 (Spices' oils not elsewhere specified or included) 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 comply with food-import entry-point restrictions under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food 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 the FSSAI Import Licence before shipment and upload it in e-Sanchit under document code 911001 at the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022
- 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. Ensure labels meet the FSS (Labelling and Display) Regulations, 2020 requirements; permissible labelling deficiencies may be rectified at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel before re-inspection by the authorised officer.General Note 4(D), Schedule I, ITC (HS) 2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Verify tariff classification before filing: mixtures of odoriferous substances are classifiable under heading 3302, not 3301. Misclassification of a blended spice oil as a pure essential oil under this CTI may trigger re-assessment, penalty, and detention under the Customs Act, 1962.CCR classification note · CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is overlooking the labelling-rectification window and its limits: the FSSAI rectifiable-labelling dispensation under the FSSAI order dated 18-11-2022 and CBIC Instruction 09/2023-Cus permits correction of specified deficiencies only — it does not excuse a missing FSSAI Import Licence or an absent Specimen Copy of Label in e-Sanchit. Consignments with missing mandatory e-Sanchit documents are detained pending PGA routing, accruing demurrage and ground rent regardless of the product's labelling status.