Cumin oleoresins
Cumin oleoresins, extracted spice oleoresins
HSN 3301 90 24 (Cumin oleoresins) is governed by the Directorate General of Foreign Trade (DGFT) under the ITC (HS) import policy for Chapter 33. No sectoral PGA licence or permit is listed for this tariff line, and import is treated as Free under the ITC (HS) policy subject to standard customs documentation at the bill of entry.
- Import declaration from DGFT
- Commercial invoice from exporter
- 1Verify at the classification stage that the goods are cumin oleoresins properly classifiable under HSN 3301 90 24 and not mixtures of odoriferous substances, which are classifiable under heading 3302. Misclassification between 3301 and 3302 triggers re-assessment and potential short-levy proceedings under the Customs Act, 1962.CCR classification note: mixtures of odoriferous substances classifiable under 3302
- 2File the bill of entry with correct ITC (HS) Chapter 33 declarations and standard customs documentation. Confirm that no additional PGA NOC or sectoral licence is outstanding for this tariff line before seeking out-of-charge.ITC (HS) import policy, Chapter 33 · Customs Act, 1962
The single most common error on this tariff line is a classification dispute between heading 3301 (extracted oleoresins) and heading 3302 (mixtures of odoriferous substances used as raw materials). A blended or compounded cumin oleoresin that contains added carrier solvents or other odoriferous components will be reclassified to 3302, attracting a different duty rate and potentially triggering a demand notice with interest and penalty for short payment.