Mandarins (including tangerines and satsumas)
Fresh or dried mandarins (tangerines, satsumas)
HSN 0805 21 00 (Mandarins including tangerines and satsumas) 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. Directorate General of Foreign Trade (DGFT) ITC (HS) policy controls and Central Board of Indirect Taxes and Customs (CBIC) customs overlay apply as additional clearance requirements.
- 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.
- 1Upload the FSSAI Import Licence (document code 911001), the Phytosanitary Certificate (document code 851000), and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify these uploads prior to granting out-of-charge where the bill has not been routed through the PGA for NOC.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No. Import/TFM/Apex/2022-FSSAI
- 2Route the consignment exclusively through one of the designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling conforms to the FSS (Labelling and Display) Regulations, 2020 before customs inspection. Where rectifiable labelling deficiencies exist — such as missing per-serve RDA contribution or expiry-date discrepancies — rectification must be carried out at customs-bonded warehouses by affixing a single non-detachable sticker without altering the original label, verified by the authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating a valid FSSAI Import Licence as the sole clearance requirement and overlooking the Phytosanitary Certificate, which is a mandatory independent upload under document code 851000 in e-Sanchit. A consignment arriving with the FSSAI licence but without the Phytosanitary Certificate will be held at port, accumulating demurrage and ground rent, until all three mandatory document codes are verified. The rectifiable-labelling dispensation applies only to the specific deficiencies enumerated in CBIC Instruction 10/2022-Cus — it does not extend to a missing PGA clearance or an absent Phytosanitary Certificate.