Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)
Fresh or chilled matsutake mushrooms (Tricholoma spp.)
HSN 0709 55 00 (Matsutake mushrooms) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit document upload before customs out-of-charge. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing food-import entry points is required as a Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlay.
- 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 an FSSAI Import Licence (document code 911001) and ensure the Specimen Copy of Label (document code 0110FS) is prepared in accordance with FSS (Labelling and Display) Regulations, 2020. Both documents must be uploaded in e-Sanchit before the bill of entry is filed; customs out-of-charge will not be granted until the proper officer confirms their presence.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify that any labelling deficiencies identified at port qualify as rectifiable under FSS (Import) Regulations, 2017 and the FSSAI orders dated 22-05-2018 and 14-01-2019; rectification must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel without altering the original label.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 10/2022-Customs dated 28-06-2022
The most frequent error on this tariff line is treating a label deficiency as a routine rectifiable matter without first confirming it falls within the narrowly defined categories permitted under CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022. Rectification is limited to specific nutritional display fields and date-of-expiry information; labelling gaps outside those categories are not rectifiable at port and can result in consignment detention, extended demurrage, and potential re-export. The Specimen Copy of Label must be uploaded in e-Sanchit prior to arrival, not presented as a physical document at inspection.