Mustard
Mustard spice, whole or ground
HSN 0910 99 27 (Mustard) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with a minimum 25% value-addition condition under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT). Consignments are permitted only through the 79 designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, and four mandatory documents must be uploaded in e-Sanchit before out-of-charge.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- 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) before shipment and ensure the foreign manufacturing or processing facility is compliant with FSSAI food-safety requirements. Upload the FSSAI Import Licence, Specimen Copy of Label (document code 0110FS), Food Grade Certificate (document code 6570FS), and Phytosanitary Certificate (document code 851000) in e-Sanchit before filing the bill of entry.FSSAI Import Licence doc code 911001 · CCR mandatory-document list · General Note 4(D) of Schedule I, ITC (HS) 2022
- 2Verify that the consignment satisfies the minimum 25% value-addition condition prescribed under the ITC (HS) Chapter 9 policy before import. Additionally, confirm that the import is not being claimed under a Duty-Free Import Authorisation (DFIA): spices fall under Appendix 4J and are subject to a pre-import condition, rendering import under DFIA impermissible under any circumstances regardless of intended end use.DGFT Public Notice 08/2024-25 dated 03-06-2024 · DGFT Policy Circular 05/2025 dated 22-09-2025
- 3Route the consignment through one of the 79 designated food-import entry points and ensure any labelling deficiencies permitted for rectification under the FSS (Labelling and Display) Regulations, 2020 are corrected at customs-bonded warehouses before visual inspection, by affixing a single non-detachable sticker next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is attempting to import mustard under a Duty-Free Import Authorisation on the basis that it is an input for further processing. DGFT Policy Circular 05/2025 dated 22-09-2025 expressly forecloses this: all spices are listed under Appendix 4J with a pre-import condition, and no end-use justification — including export-linked manufacture — renders DFIA permissible. Consignments presented under DFIA are liable to rejection and re-export; the value-addition condition under DGFT Public Notice 08/2024-25 remains a separate and concurrent obligation.