Other
Other black tea, fermented and partly fermented tea
HSN 0902 40 90 (other black tea, fermented and partly fermented) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and sampling clearance under the Food Safety and Standards (Import) Regulations, 2017, alongside Plant Protection, Quarantine and Storage (PPQS) phytosanitary oversight. The tariff line is additionally governed by ITC (HS) policy condition 1 of Chapter 9, administered by the Directorate General of Foreign Trade (DGFT), and imports of tea from Nepal require a separate licence and Tea Council clearance certificate under the Tea (Distribution & Export) Control Order, 2005.
- Import Licence from FSSAI
- Clearance certificate from Tea Board
- Food grade certificate 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) and ensure the specimen copy of label (document code 0110FS) and food grade certificate (document code 6570FS) are uploaded in e-Sanchit before filing the bill of entry. The consignment is subject to FSSAI sampling and testing, with 100% referral for the first three consignments from Nepal and Sri Lanka, reducing to 5% thereafter if all three are cleared.Food Safety and Standards (Import) Regulations, 2017 · FSSAI letter dated 23-04-2024 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2For tea imported from Nepal, obtain a Tea Council clearance certificate (document code 911TB1) and hold the licence required under the Tea (Distribution & Export) Control Order, 2005. A mandatory sanitary and phytosanitary certificate from the exporting country must also accompany the consignment as required under the India-Nepal trade treaty.Tea (Distribution & Export) Control Order, 2005 · CBIC Instruction 25/2021-Cus dated 24-11-2021 (F.No. 401/88/2021-Cus-III)
- 3Route the consignment only through one of the designated food-import entry points compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Ensure labelling conforms to FSS (Labelling and Display) Regulations, 2020; permissible labelling rectifications may be carried out at customs bonded warehouses before inspection, using a single non-detachable sticker, per the FSSAI rectifiable-labelling regime.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is failing to distinguish the Nepal-origin sub-regime from the general tea import pathway: a FSSAI Import Licence and food grade certificate are required for all origins, but Nepal-origin consignments additionally require a Tea Council clearance certificate and a Tea (Distribution & Export) Control Order, 2005 licence — and the absence of either triggers detention at the designated port. The 100%-to-5% referral reduction for Nepal and Sri Lanka origins applies only after three consecutively cleared consignments; importers who restart sourcing after a gap cannot assume carry-forward of the reduced-inspection status.