Avocados
Fresh or dried avocados
HSN 0804 40 00 (Avocados) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards (Import) Regulations, 2017. Phytosanitary certification and designated food-import port compliance under General Note 4(D) of Schedule I of the ITC (HS) 2022 apply as additional clearance requirements administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).
- 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 Specimen Copy of Label (document code 0110FS) must also be uploaded, confirming compliance with the Food Safety and Standards (Labelling and Display) Regulations, 2020.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Upload the Phytosanitary Certificate (document code 851000) issued by the competent authority of the exporting country in e-Sanchit before out-of-charge. Ensure the consignment is routed through a designated food-import port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022.Phytosanitary Certificate document code 851000 · General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies are detected at the port, rectification may be carried out at a customs bonded warehouse before inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Rectification is permitted for per-serve dietary contribution data and expiry/best-before dates per FSSAI order dated 18-11-2022.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/APEX/2022-FSSAI · CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is conflating the rectifiable-labelling dispensation with a general label-deficiency waiver. Rectification at port is restricted to the specific parameters listed in CBIC Instruction 09/2023-Cus — per-serve dietary contribution data and expiry/best-before dates provided by the manufacturer — and does not extend to missing mandatory declarations or non-compliant principal display panels; consignments with uncorrectable label defects face detention, re-export, or confiscation under the Food Safety and Standards (Import) Regulations, 2017.