TOMATOES, FRESH OR CHILLED
Fresh or chilled tomatoes, whole unprocessed
HSN 0702 00 00 (Tomatoes, fresh or chilled) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and a Non-GM Origin cum GM-Free Certificate requirement under the Food Safety and Standards Act, 2006, operative for consignments dispatched from the exporting country on or after 1 March 2021. Plant Protection, Quarantine and Storage (PPQS) phytosanitary clearance applies as a concurrent overlay, and Central Board of Indirect Taxes and Customs (CBIC) instruction-level controls govern document verification at the bill of entry.
- Import Licence from FSSAI
- Phytosanitary Certificate from PPQS
- Non-GM Origin certificate from FSSAI
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence before dispatch. For consignments shipped on or after 1 March 2021, ensure that a Non-GM Origin cum GM-Free Certificate — or, alternatively, a Non-GM attestation on the Phytosanitary Certificate containing all information specified in the FSSAI order dated 21-08-2021 — accompanies the consignment.FSSAI order F.No. 1-1764/FSSAI/Imports/2018(Part1) dated 03-12-2020 · FSSAI order dated 21-08-2021
- 2Obtain PPQS phytosanitary clearance and ensure all mandatory documents — including the FSSAI Import Licence, Phytosanitary Certificate, and Non-GM certificate — are uploaded in e-Sanchit prior to filing the bill of entry. The out-of-charge officer will verify these uploads before issuing out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Verify label compliance against FSS (Labelling and Display) Regulations, 2020 before customs examination. Rectifiable labelling deficiencies — such as per-serve RDA percentages and best-before date presentation — may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker on the principal display panel, without altering original label information.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 (F.No. Import/TFM/Apex/2022-FSSAI) · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is overlooking the Non-GM Origin cum GM-Free Certificate as a distinct mandatory document separate from the standard FSSAI Import Licence. A consignment dispatched on or after 1 March 2021 without the GM-Free attestation — whether as a standalone certificate or endorsed on the Phytosanitary Certificate in the exact format prescribed by FSSAI's order of 21 August 2021 — will be detained at port pending document rectification, attracting demurrage and potential re-export if the deficiency is deemed non-rectifiable.