Other
Coffee husks, skins and coffee-containing substitutes (other)
HSN 0901 90 90 (Other coffee products, husks, skins and substitutes containing coffee) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 1 of Chapter 09 applies as a Restricted-import overlay, and consignments must enter through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022. Re-import of coffee originally exported from India additionally requires a Coffee Board permit under Section 21 of the Coffee Act, 1942.
- Import Licence from FSSAI
- Food Grade Certificate from FSSAI
- 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 before shipment and ensure the Specimen Copy of Label (document code 0110FS), Food Grade Certificate (document code 6570FS), and FSSAI Import Licence (document code 911001) are all uploaded in e-Sanchit before the bill of entry is filed. Customs out-of-charge will not be granted if any of these three documents is missing.FSS (Import) Regulations, 2017 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Ensure the consignment arrives through one of the designated food-import entry points. Confirm label compliance with the FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies — including per-serve RDA percentages and expiry/best-before date additions — must be corrected by affixing a single non-detachable sticker at a customs bonded warehouse before visual inspection, and may not alter original label information.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Where the goods are a re-import of coffee originally exported from India, obtain a Coffee Board permit before filing the bill of entry. The ITC (HS) policy condition 1 of Chapter 09 governs the import-policy status and must also be satisfied at the bill-of-entry stage.Section 21 of the Coffee Act, 1942 · ITC (HS) policy condition 1 of Chapter 09
The most common error on this tariff line is treating labelling deficiencies as a post-clearance matter. Under CBIC Instruction 09/2023-Cus and the FSSAI order dated 18-11-2022, only the specific rectifiable items listed in the Regulations may be corrected at the bonded warehouse before inspection; non-rectifiable labelling non-conformances ground the consignment and cannot be remedied after the authorised officer's inspection has commenced. Importers should obtain a pre-shipment label review against FSS (Labelling and Display) Regulations, 2020 to avoid detention and demurrage at the designated port.