Nutmeg oleoresins
Nutmeg oleoresins, extracted spice oleoresins
HSN 3301 90 17 (Nutmeg oleoresins) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy, Chapter 33. No sector-specific PGA licence or permit is recorded for this tariff line, and import proceeds as a Free item subject to standard Customs Act, 1962 bill-of-entry requirements and DGFT policy compliance.
- Bill of entry from CBIC
- Commercial invoice from exporter
- 1Verify at classification that the goods are pure extracted nutmeg oleoresins under HSN 3301 90 17. Mixtures of odoriferous substances are classifiable under Chapter 33 heading 3302, not 3301 90 17; misclassification attracts re-assessment and penalty under the Customs Act, 1962.ITC (HS) classification note · CCR advisory: mixtures of odoriferous substances classifiable under 3302
- 2File the bill of entry under the correct 8-digit CTI and confirm the import policy status is Free under the ITC (HS) 2022 Schedule I, Chapter 33, before cargo is released. Retain commercial invoice, packing list, and certificate of origin for post-clearance audit.ITC (HS) import policy, Chapter 33 · Customs Act, 1962
The most frequent error on this tariff line is misclassifying a nutmeg oleoresin blend or a compounded fragrance preparation as 3301 90 17 when it is correctly a mixture of odoriferous substances attracting heading 3302. A wrong CTI declaration triggers re-assessment, differential duty demand, and potential misdeclaration proceedings under Section 111 of the Customs Act, 1962; obtain a laboratory analysis or supplier specification sheet confirming a single-substance oleoresin before filing.