Kola nuts (Cola spp.)
Kola nuts, fresh or dried, shelled or unshelled
HSN 0802 70 00 (Kola nuts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with consignments restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers the applicable ITC (HS) import policy condition, and the Central Board of Indirect Taxes and Customs (CBIC) oversees e-Sanchit document verification at the bill-of-entry stage.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporting country
- 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 valid FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The customs proper officer will verify that this document is present in e-Sanchit prior to granting out-of-charge.FSSAI Import Licence · document code 911001 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Upload a Phytosanitary Certificate (document code 851000) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry. The label must comply with the FSS (Labelling and Display) Regulations, 2020; limited rectification of specified labelling deficiencies is permitted at customs bonded warehouses under the CBIC-FSSAI rectifiable-labelling regime before out-of-charge.CBIC Instruction 10/2022-Cus 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
- 3Route the consignment only through one of the designated food-import entry points notified under 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, independent of the FSSAI licence status.General Note 4(D) of Schedule I of 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 secures out-of-charge clearance. The rectifiable-labelling dispensation under CBIC Instruction 10/2022-Cus and the FSSAI order dated 18-11-2022 covers only specified labelling deficiencies — it does not extend to missing Phytosanitary Certificates or to consignments arriving at a non-designated port; consignments detained for a missing phytosanitary document or incorrect port of entry face detention and potential re-export, not merely a label rectification opportunity.