ITC (HS), 2022
SCHEDULE 1 – IMPORT POLICY

CHAPTER 9
COFFEE, TEA, MATE AND SPICES

NOTES:

1.   Mixtures of the products of headings 0904 to 0910 are to be classified as follows:

(a)    Mixtures of two or more of the products of the same heading are to be classified in that heading;

(b)   Mixtures of two or more of the products of different headings are to be classified in heading 0910.

The addition of other substances to the products of headings 0904 to 0910 (or to the mixtures referred to in Paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those heading. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 2103.

2.   This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 1211.

Policy Conditions of this Chapter:

1) Goods in this chapter may fall under restricted list of crude drugs as listed in Policy Condition (2) at the end of Chapter 12. In such cases, policy as indicated therein should be applicable.

2) Irrespective of the Policy indicated against the Exim Code Nos. 0902 20 40 and 0902 40 60 in column 3 of ITC (HS) above, the import of these items will be subject to the conditions of the provisions of the Tea Waste (Control) Order, 1959 as amended from time to time (can be accessed from the website of the Tea Board of India: http://www.teaboard.gov.in). Import of tea waste is to be allowed only to the licence holders under the aforementioned Order issued by Tea Board of India.

3) Further, imports under Advance Authorisation Scheme is Free and are exempted from the MIP condition when import is for extraction of oleoresin, for re-export, by the manufacturer exporters only, subject to the following condition:

a) Light black pepper berries shall have a minimum piperine content of 6percent for import into India under AAS for oleoresin.

b) The sample shall be drawn by Customs and tested at Spices Boards Quality Evalution Labs for piperine content as per the ISO 5564 method.

c) The yield assessment for oleoresin for AAS shall be done as per the ISO 1108 method at the Quality Evalution Lab of Spices Board.

d) The manufacturer exporters, who import pepper under AAS, for oleoresin purpose shall submit the details of import of pepper viz. quantity of pepper imported, quantity of oleorsin produced, quantity of oleoresin re-exported, balance stock available as well as the details of usage/disposal of spent material on a monthly basis to the Spices Board.

SUPPLEMENTARY NOTES:

1) Heading 0901 includes coffee in powder form.

2) “Spice” means a group of vegetable products (including seeds, etc.), rich in essential oils and aromatic principles, and which, because of their taste, are mainly used as condiments. These products may be whole or in crushed or powdered form.

3) The addition of other substances to spices shall not affect their inclusion in spices provided the resulting mixtures retain the essential character of spices and spices also include products commonly known as “masalas”.

1. Substituted Vide Notification No. 07/2015-2020 Dt. 19.05.2022

2  Inserted Vide Notification No. 08/2023 Dated 29.05.2023

3 Deleted Vide Notification No. 08/2023 Dated 29.05.2023