Horse radish
Fresh or chilled horseradish, edible roots
HSN 0706 90 10 (Horse radish) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with import permitted only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022. Directorate General of Foreign Trade (DGFT) policy and Central Board of Indirect Taxes and Customs (CBIC) customs overlay apply as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-import entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; the customs proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI Import Licence (document code 911001) · Specimen Copy of Label (document code 0110FS) · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment through a designated food-import entry point as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for rectification under FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020 may be rectified at customs bonded warehouses before inspection, by affixing a single non-detachable sticker next to the principal display panel without altering the original label.General Note 4(D), ITC (HS) Schedule I, 2022 · CBIC Instruction 10/2022-Cus 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
- 3Note that DGFT Policy Circular 05/2025 dated 22-09-2025 confirms all spices under Appendix 4J are subject to a pre-import condition and are ineligible for import under Duty Free Import Authorisation (DFIA), irrespective of intended end use. Verify classification and end-use documentation before applying for any duty-free authorisation scheme.DGFT Policy Circular 05/2025 dated 22-09-2025
The most common error on this tariff line is attempting to import horseradish under a Duty Free Import Authorisation on the basis that the intended end use is processing or re-export. DGFT Policy Circular 05/2025 dated 22-09-2025 is unambiguous: all spices falling under Appendix 4J carry a pre-import condition that makes DFIA ineligible under any circumstances, and a consignment cleared on that basis is liable to retrospective duty recovery and DGFT-policy enforcement.