Desiccated
Desiccated coconut, dried coconut flesh
HSN 0801 11 00 (Desiccated coconut) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with import prohibited unless the CIF value is ₹150 per kilogram or above per DGFT Notification 40/2015-20. Phytosanitary clearance, designated food-import port compliance under General Note 4(D) of Schedule I of the ITC (HS) 2022, and Central Board of Indirect Taxes and Customs (CBIC) rectifiable-labelling compliance apply as additional clearance requirements.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- Specimen copy of label from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm the CIF value of the consignment is ₹150 per kilogram or above before filing the bill of entry. Import at below this threshold is prohibited under the ITC (HS) policy; upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before customs out-of-charge.DGFT Notification 40/2015-20 dated 08-01-2020 · FSSAI Import Licence document code 911001
- 2Upload the Phytosanitary Certificate (document code 851000) in e-Sanchit at the bill of entry stage. Route 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.General Note 4(D) of Schedule I ITC (HS) 2022 · Phytosanitary Certificate document code 851000
- 3Ensure label compliance with the FSS (Labelling and Display) Regulations, 2020 before out-of-charge. Permissible rectifications — including per-serve percentage contribution to recommended dietary allowance and date-of-expiry information provided by the manufacturer — must be applied at customs bonded warehouses by affixing a single non-detachable sticker without altering the original label, in accordance with the CBIC rectifiable-labelling regime.CBIC Instruction 10/2022-Customs 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
The most common error on this tariff line is overlooking the Minimum Import Price condition: importers who negotiate a CIF price marginally below ₹150 per kilogram — whether to reduce duty exposure or to match spot market prices — convert an otherwise straightforward food-import into a prohibited consignment, triggering detention and re-export or confiscation proceedings regardless of the currency of the FSSAI licence. Verify the invoice CIF value against the threshold before the purchase order is finalised, not after the vessel has sailed.