Cashew kernel, whole

Shelled cashew kernels, whole (edible tree nuts)

FSSAI CLEARANCE

HSN 0801 32 20 (Cashew kernel, whole) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and to a Minimum Import Price (MIP) of ₹720 per kilogram CIF under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT). Import below the MIP is prohibited; consignments are additionally restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.

What this is

HSN code

0801 32 20

Chapter

08 · Edible fruit and nuts; peel of citrus fruit or melons

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (food import licence and labelling regime)

Customs documentation

Import Licence from FSSAI
Phytosanitary Certificate from exporting country
Specimen copy of label 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
Obtain an FSSAI Import Licence and ensure the CIF value of the consignment is above ₹720 per kilogram before filing the bill of entry. The MIP condition derives from S.O. 796(E) and DGFT Notification 59/2015-20 dated 21-02-2023; consignments below the MIP threshold are treated as prohibited imports under the ITC (HS) policy.
S.O. 796(E) dated 21-02-2023 · DGFT Notification 59/2015-20 dated 21-02-2023
2
Upload all three mandatory documents in e-Sanchit before the bill of entry is filed: FSSAI Import Licence (document code 911001), Specimen Copy of Label (document code 0110FS), and Phytosanitary Certificate (document code 851000). The customs proper officer must verify these uploads 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), Schedule I, ITC (HS) 2022
3
If importing as a 100% Export Oriented Unit or an SEZ unit, document the end-use restriction: the MIP condition does not apply, but imported cashew kernels must not be sold into the Domestic Tariff Area. Diversion of DTA sales converts the import into a prohibited-category breach and attracts retrospective ITC (HS) enforcement and DGFT-policy action.
DGFT Notification 59/2015-20 dated 21-02-2023 · S.O. 796(E) dated 21-02-2023

A word of counsel

The most persistent risk on this tariff line is under-valuation and grade misrepresentation — declaring premium whole kernels as broken, poultry-feed, or cattle-feed grade to circumvent the ₹720/kg MIP. Directorate of Revenue Intelligence Alert 20/12 dated 30-11-2012 specifically flags this HSN for under-valuation, grade substitution, and concealment; customs officers are directed to scrutinise the CIF declaration with heightened care, and a CIF shortfall — however marginal — triggers the prohibited-import bar, not merely a duty differential.

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Frequently asked

Does HSN 0801 32 20 require BIS certification?

No, shelled cashew kernels are not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, and by the DGFT Minimum Import Price policy condition operative under DGFT Notification 59/2015-20 and S.O. 796(E) dated 21-02-2023.

Which document codes must be uploaded in e-Sanchit for this tariff line?

Three documents are mandatory: FSSAI Import Licence (code 911001), Specimen Copy of Label (code 0110FS), and Phytosanitary Certificate (code 851000). Out-of-charge will not be granted until all three codes appear in the e-Sanchit record per CBIC Instruction 09/2023-Cus.

Can an EOU import cashew kernels below the MIP of ₹720 per kilogram?

Yes — 100% Export Oriented Units and SEZ units are exempt from the MIP condition, but the exemption is conditional on the imported kernels not being sold into the Domestic Tariff Area; any DTA diversion triggers prohibited-import and DGFT-policy enforcement.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.