Broken or scutched
Broken or scutched flax, processed but not spun
HSN 5301 21 00 (Broken or scutched flax) is subject to ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), with a Pre-Shipment Inspection Certificate requirement covering azo-dye absence under General Note 10 of the ITC (HS) policy. Importers sourcing from countries outside the named exempt list must present a valid test report from an accredited laboratory before out-of-charge.
- Pre-Shipment Inspection Certificate from exporter
- Azo-dye test report from accredited laboratory
- 1Verify whether the country of origin is on the azo-dye testing exemption list. Imports from the EU, Serbia, Poland, Denmark, Australia, Canada, Japan, South Korea, and the United Kingdom are exempt; all other origins must submit a Pre-Shipment Inspection Certificate from an accredited laboratory of the exporting country certifying the absence of prohibited azo dyes.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
- 2Upload the applicable azo-dye test report or PSIC in e-Sanchit before filing the bill of entry. The customs proper officer will verify the document at the out-of-charge stage; absence of the required certificate for a non-exempt origin will result in consignment detention.General Note 10 of the ITC (HS) Import Policy · DGFT Public Notice 14/2023 dated 14-06-2023
The most common error on this tariff line is assuming that a certificate of origin from an exempt country removes all PSIC obligations — it does not. The exemption covers azo-dye testing specifically; any other hazardous-dye or textile-composition requirement under General Note 10 continues to apply regardless of origin. Confirm the precise scope of the exemption against the current ITC (HS) policy text before the shipment departs, since the exemption list is country-specific and subject to revision by DGFT notification.