Brussels sprouts
Fresh or chilled Brussels sprouts, edible brassicas
HSN 0704 20 00 (Brussels sprouts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance with the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must enter only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) entry-point declaration from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence and ensure the Specimen Copy of Label (document code 0110FS) and FSSAI Import Licence (document code 911001) are both uploaded in e-Sanchit before filing the bill of entry. The customs proper officer will verify these uploads prior to granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment exclusively through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Entry at an undesignated port renders the consignment non-compliant with the food-import entry-point regime and liable to detention.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies exist, rectification is permitted at customs-bonded warehouses before visual inspection by the authorised FSSAI officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Permissible rectifiable items include per-serve RDA percentage contribution and date of expiry alongside best-before date, the latter only where the manufacturer itself provides the information.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSS (Labelling and Display) Regulations, 2020 · FSS (Import) Regulations, 2017
The most common error on this tariff line is treating the rectifiable-labelling dispensation as a post-clearance remedy rather than a pre-inspection procedure. Rectification must occur at the customs-bonded warehouse before the authorised FSSAI officer's visual inspection; labels corrected after inspection do not qualify under the dispensation and the consignment remains liable to re-export or destruction. Additionally, importers should confirm that the manufacturing facility's details are reflected on the uploaded FSSAI Import Licence, as a mismatch between the licence and the actual exporting facility triggers re-routing through the PGA for a fresh NOC.