Other
Shelled cashew nuts, other than whole or broken kernel grades
HSN 0801 32 90 (shelled cashew nuts, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory phytosanitary and labelling compliance at the port of entry. The Directorate General of Foreign Trade (DGFT) administers a Minimum Import Price condition under S.O. 796(E) and DGFT Notification 59/2015-20, and Central Board of Indirect Taxes and Customs (CBIC) enforces designated food-import entry-point restrictions under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- 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.
- 1Obtain an FSSAI Import Licence and ensure the foreign manufacturing or processing facility is eligible under the FSSAI import regime. Before filing the bill of entry, upload the FSSAI Import Licence (document code 911001), Specimen Copy of Label (document code 0110FS), and Phytosanitary Certificate (document code 851000) in e-Sanchit; out-of-charge will not be granted until all three documents are verified.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
- 2Verify that the consignment CIF value meets the applicable Minimum Import Price: above ₹680 per kg for cashew kernel broken and above ₹720 per kg for cashew kernel whole. Import below the MIP threshold is Restricted; 100% Export Oriented Units and SEZ units are exempt from the MIP condition, but may not sell imported cashew kernels into the Domestic Tariff Area.S.O. 796(E) dated 21-02-2023 · DGFT Notification 59/2015-20 dated 21-02-2023
- 3Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. At port, ensure labelling meets FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies may be corrected at customs bonded warehouses before visual inspection by affixing a single non-detachable sticker, as permitted under CBIC Instruction 10/2022-Cus and FSSAI clarification order dated 18-11-2022.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSS (Import) Regulations, 2017
The Directorate Revenue Intelligence alert (DRI Alert 20/12 dated 30-11-2012) flags active enforcement targeting cashew nut consignments for under-valuation, mis-declaration of grade (high-grade imported under guise of broken, poultry-feed, or cattle-feed grade), and concealment. Customs officers may subject cashew consignments to enhanced scrutiny and physical examination; a CIF declaration below the applicable MIP, or a mismatch between declared grade and actual grade, exposes the importer to seizure, re-export, and monetary penalty under the Customs Act, 1962, independent of any FSSAI clearance already obtained.