Other
Fresh or dried bananas and plantains, other varieties
HSN 0803 90 90 (Other bananas and plantains, fresh or dried) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Directorate General of Foreign Trade (DGFT) policy requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points. Central Board of Indirect Taxes and Customs (CBIC) instruction overlays govern the rectifiable-labelling regime at the port.
- 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 an FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS) and the Phytosanitary Certificate (document code 851000); the customs proper officer will verify all three before granting out-of-charge.FSSAI Import Licence (doc code 911001) · Specimen Label (doc code 0110FS) · Phytosanitary Certificate (doc code 851000) · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port triggers consignment detention pending rerouting or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure label compliance with FSS (Labelling and Display) Regulations, 2020 before shipment. Certain labelling deficiencies — including per-serve RDA contribution and expiry/best-before date added by the manufacturer — may be rectified at customs-bonded warehouses by affixing a single non-detachable sticker before the FSSAI authorised officer's inspection, and must not alter the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is arriving at the designated port with an FSSAI Import Licence but without the Phytosanitary Certificate (document code 851000) uploaded in e-Sanchit — the two documents are independently mandatory and customs will not grant out-of-charge for the absence of either. Labelling deficiencies permissible for port rectification under the FSS (Labelling and Display) Regulations, 2020 are strictly limited to the categories enumerated in CBIC Instruction 10/2022-Cus; attempting port-side correction of non-enumerated defects constitutes a separate FSS (Import) Regulations, 2017 violation.