Dried
Dried cashew nuts in the inner shell (endocarp)
HSN 0801 12 20 (Dried cashew nuts in the inner shell) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including foreign-food-business registration and compliance with FSS (Import) Regulations, 2017. Consignments are permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- Specimen copy of label from importer
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 ensure the foreign manufacturing or processing facility is registered with the Food Safety and Standards Authority of India. Upload the licence in e-Sanchit before filing the bill of entry; customs out-of-charge will not be granted until this document is verified.FSS (Import) Regulations, 2017 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI
- 2Upload a valid Phytosanitary Certificate (document code 851000) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit prior to out-of-charge. Labelling must comply with the FSS (Labelling and Display) Regulations, 2020; specified deficiencies — including per-serve RDA contribution and expiry date — may be rectified at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Route the consignment only through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention and re-export, regardless of the validity of other clearances.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most common error on this tariff line is assuming that a current FSSAI Import Licence alone suffices for out-of-charge. The Phytosanitary Certificate (document code 851000) is an independent mandatory upload in e-Sanchit, and its absence — even when the FSSAI licence and label are in order — will result in the proper officer withholding out-of-charge, triggering demurrage and ground rent at the port. Labelling rectification is permitted only for the specified deficiencies listed in CBIC Instruction 10/2022-Cus; structural non-compliance with FSS (Labelling and Display) Regulations, 2020 is not rectifiable at port.