Potatoes
Frozen potatoes, uncooked or cooked by steaming or boiling
HSN 0710 10 00 (Frozen Potatoes) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Directorate General of Foreign Trade (DGFT) policy requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points. Central Board of Indirect Taxes and Customs (CBIC) oversees the e-Sanchit document-upload and out-of-charge process at the bill of entry.
- 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 the FSSAI Import Licence (document code 911001) and ensure the specimen copy of label (document code 0110FS) is prepared in accordance with the FSS (Labelling and Display) Regulations, 2020. Both documents must be uploaded in e-Sanchit before the bill of entry is filed; the proper officer will verify their presence prior to granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen label document code 0110FS · CCR mandatory-document requirement
- 2Route the consignment through a designated food-import entry point as mandated under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending redirection or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus
- 3If labelling deficiencies are identified at port, rectification is permitted only for the specified parameters — per-serve percentage contribution to recommended dietary allowance, and date of expiry alongside best-before date — by affixing a single non-detachable sticker next to the principal display panel, without altering the original label. Rectification must be completed at a customs-bonded warehouse before visual inspection by the FSSAI-authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI
The most common error on this tariff line is treating a valid FSSAI Import Licence as the sole clearance requirement and overlooking the labelling-compliance obligation under the FSS (Labelling and Display) Regulations, 2020. Labelling deficiencies that fall outside the rectifiable parameters — those not listed in the CBIC Instruction 10/2022-Customs and the FSSAI clarification order dated 18-11-2022 — cannot be corrected at port and will result in consignment detention or re-export at the importer's cost; importers should obtain pre-shipment label approval from FSSAI to avoid this outcome.