Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Fresh or dried lemons and limes (Citrus limon, Citrus aurantifolia)
HSN 0805 50 00 (lemons and limes) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including mandatory Phyto Sanitary Certificate and specimen-label compliance at the bill of entry. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) applying policy and customs overlays.
- Import Licence from FSSAI
- Phyto Sanitary Certificate from exporting country
- 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 a valid FSSAI Import Licence (document code 911001) before shipment and upload it in e-Sanchit prior to filing the bill of entry. The Phyto Sanitary Certificate (document code 851000) and Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit before customs out-of-charge is granted.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022
- 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. Consignments arriving at non-designated ports are 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
- 3Where label deficiencies are identified on arrival, rectification must be carried out at a customs bonded warehouse before visual inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. The FSSAI rectifiable-labelling dispensation under FSS (Labelling and Display) Regulations, 2020 and FSS (Import) Regulations, 2017 governs permissible corrections.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating the FSSAI Import Licence as the only mandatory document and arriving at the port without the Phyto Sanitary Certificate uploaded in e-Sanchit. All three documents — FSSAI Import Licence (911001), Phyto Sanitary Certificate (851000), and Specimen Copy of Label (0110FS) — must be present in e-Sanchit before out-of-charge; a missing Phyto Sanitary Certificate triggers detention independent of the food-safety clearance, and the rectifiable-labelling regime does not cure a missing PGA document.