Manioc (cassava)
Manioc (cassava), fresh, chilled, frozen or dried
HSN 0714 10 00 (Manioc/cassava) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with the FSSAI Import Licence and specimen copy of label mandatory at the bill-of-entry stage. Consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT) and enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- 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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. A specimen copy of label (document code 0110FS) must also be uploaded; the customs proper officer will verify both documents prior to granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Presentation at a non-designated port renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where label deficiencies exist, rectification must be carried out at a customs bonded warehouse before visual inspection by the authorised FSSAI officer, using a single non-detachable sticker affixed next to the principal display panel. Permitted rectifiable particulars include per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date, provided the information is supplied by the manufacturer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSS (Labelling and Display) Regulations, 2020 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating a label deficiency as rectifiable after customs examination rather than before it: the dispensation under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSSAI clarification order dated 18-11-2022 permits rectification only at the bonded warehouse prior to the authorised officer's visual inspection, not afterwards. Any attempt to affix a corrective sticker post-inspection is treated as label tampering, exposing the importer to consignment detention and potential rejection under the Food Safety and Standards Act, 2006.