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Cashew kernel, broken

Shelled broken cashew kernels, edible tree nuts

FSSAI CLEARANCE

HSN 0801 32 10 (Cashew kernel, broken) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, with import permitted only when the CIF value exceeds ₹680 per kilogram under S.O. 796(E) and DGFT Notification 59/2015-20. The Directorate General of Foreign Trade (DGFT) classifies this tariff line as otherwise prohibited, with a Minimum Import Price (MIP) exemption available to 100% Export Oriented Units and SEZ units subject to a no-DTA-sale condition.

What this is
HSN code
0801 32 10
Chapter
08 · Edible fruit and nuts; peel of citrus fruit or melons
Primary regulator
FSSAI · Food Safety and Standards Act, 2006
Customs documentation
  • Import Licence from FSSAI
  • Phytosanitary Certificate from exporter
  • Specimen label copy from importer
Applicable Partner Government Agencies
FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Confirm that the consignment CIF value exceeds ₹680 per kilogram before filing the bill of entry. Import of broken cashew kernels is prohibited under the ITC (HS) policy except where this MIP threshold is met; an MIP-deficient consignment is liable to confiscation under the Foreign Trade (Development and Regulation) Act, 1992.
    S.O. 796(E) dated 21-02-2023 · DGFT Notification 59/2015-20 dated 21-02-2023
  2. 2
    Upload the FSSAI Import Licence (document code 911001), Phytosanitary Certificate (document code 851000), and Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer must verify all three documents are present and current before granting out-of-charge.
    CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · General Note 4(D) of Schedule I of ITC (HS) 2022
  3. 3
    If importing as a 100% EOU or SEZ unit, document the end-use restriction: imported broken cashew kernels must not be sold into the Domestic Tariff Area. Consignments routed through one of the 79 designated food-import ports must also comply with FSSAI rectifiable-labelling norms under FSS (Labelling and Display) Regulations, 2020 before out-of-charge.
    DGFT Notification 59/2015-20 dated 21-02-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
A word of counsel

The most common error on this tariff line is undervaluation or misclassification — declaring higher-grade whole cashew kernels as broken or poultry/cattle-feed grade to circumvent the MIP threshold. The Directorate of Revenue Intelligence has issued a standing alert (DRI Alert 20/12 dated 30-11-2012) specifically covering cashew-nut evasion by under-valuation, import of high-grade product in the guise of broken or feed-grade, and concealment; customs verification on valuation is therefore heightened at every port of import.

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Frequently asked
Does HSN 0801 32 10 require BIS certification?
No, shelled broken cashew kernels are not within the BIS Quality Control Order regime. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, subject to the DGFT Minimum Import Price condition of ₹680 per kilogram under S.O. 796(E) and DGFT Notification 59/2015-20.
Which document codes are mandatory in e-Sanchit for this tariff line?
Three documents must be uploaded: FSSAI Import Licence (code 911001), Phytosanitary Certificate (code 851000), and Specimen Copy of Label (code 0110FS); out-of-charge will not be granted until all three are verified per CBIC Instruction 09/2023-Cus.
Do EOU and SEZ units qualify for the MIP exemption, and can they sell the imported cashew kernels locally?
Yes, 100% EOUs and SEZ units are exempt from the ₹680 per kilogram MIP condition, but sale of imported broken cashew kernels into the Domestic Tariff Area is expressly prohibited; DTA diversion renders the import a policy violation attracting DGFT enforcement and retrospective duty recovery.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.
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ChapterChapter 08 · Edible fruit and nuts; peel of citrus fruit or melonsHSNCOCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELEDHSNShelled: