Custard-apple (Ata)
Fresh custard-apple (Ata, sugar-apple, cherimoya)
HSN 0810 90 40 (Custard-apple) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirement under the Food Safety and Standards Act, 2006, including compliance with FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Import is restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill of entry.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- Specimen label copy 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 before filing the bill of entry and upload it in e-Sanchit under document code 911001. The Phytosanitary Certificate (document code 851000) and the 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 · FSSAI order dated 18-11-2022 · document codes 911001, 851000, 0110FS
- 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. Consignments arriving at a non-designated port are liable to detention and re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling complies with FSS (Labelling and Display) Regulations, 2020 before dispatch. Where permissible labelling deficiencies exist — such as per-serve percentage contribution to recommended dietary allowance or expiry-date formatting — rectification must be carried out at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel before visual inspection 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 · FSS (Import) Regulations, 2017
The most common error on this tariff line is treating FSSAI label rectification as a post-clearance option. Under CBIC Instruction 10/2022-Cus and the FSSAI clarification order dated 18-11-2022, rectification must be completed at the customs bonded warehouse before visual inspection — not after out-of-charge — and must be carried out by the manufacturer's own declaration where expiry-date correction is involved. Consignments presented for inspection with uncorrected label deficiencies that fall outside the prescribed rectifiable categories are liable to rejection and re-export.