Taro (Colocasia spp.)
Taro corms and tubers (Colocasia spp.), fresh, chilled, frozen or dried
HSN 0714 40 00 (Taro, Colocasia spp.) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006. Import is additionally governed by the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), and consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) policy declaration to DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. A Specimen Copy of Label (document code 0110FS) must also be uploaded; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.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
- 2Ensure the consignment is routed through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port triggers detention and re-routing, attracting demurrage and ground rent pending transfer to an approved facility.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Confirm label compliance with FSS (Labelling and Display) Regulations, 2020 before dispatch. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date-of-expiry information — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering original label information.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is uploading the FSSAI Import Licence (911001) while omitting the Specimen Copy of Label (0110FS), treating it as a secondary document rather than a co-mandatory e-Sanchit requirement. Customs officers conducting PGA-facilitated-bill verification will withhold out-of-charge if either document code is absent, regardless of label-rectification eligibility. The rectification regime under FSS (Labelling and Display) Regulations, 2020 applies only to specified deficiencies and does not substitute for the pre-clearance label upload obligation.