Seed
Wheat and meslin seed for sowing
HSN 1001 91 00 (Wheat and meslin seed) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and a mandatory non-GM origin cum GM-free certificate under the Food Safety and Standards Act, 2006, with the tariff line Restricted under ITC (HS) policy condition 2 of Chapter 10 administered by the Directorate General of Foreign Trade (DGFT). Plant Protection, Quarantine and Storage (PPQS) phytosanitary clearance applies concurrently, and consignments are permitted only through the 79 designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Phytosanitary Certificate from PPQS
- Non-GM origin certificate from FSSAI
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 (document code 911001) before dispatch and ensure the consignment is accompanied by a non-GM origin cum GM-free certificate for all consignments dispatched on or after 1 March 2021. A non-GM attestation on the phytosanitary or health certificate is accepted provided it contains all declarations in the format issued vide FSSAI order dated 21-08-2021. Upload both documents in e-Sanchit alongside a Specimen Copy of Label (document code 0110FS) before filing the bill of entry.FSSAI order File No. 1-1764/FSSAI/Imports/2018(Part1) dated 03-12-2020 · FSSAI order dated 21-08-2021 · ITC (HS) policy condition 2 of Chapter 10
- 2Upload the Phytosanitary Certificate (document code 851000) issued by the competent authority of the exporting country in e-Sanchit before out-of-charge. Quote the e-Sanchit IRN of mandatory documents on the bill of entry; the proper officer must verify all three document codes — 0110FS, 851000, and 911001 — are uploaded before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022
- 3Route the consignment only through one of the 79 designated food-import ports. Labelling deficiencies that are rectifiable under FSS (Labelling and Display) Regulations, 2020 — including per-serve RDA contributions and expiry date — may be corrected at the customs bonded warehouse by a single non-detachable sticker affixed 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 clarification order dated 18-11-2022
The most common error on this tariff line is dispatching the consignment before the non-GM origin cum GM-free certificate is in order. A phytosanitary certificate that does not contain all declarations in the FSSAI format issued on 21-08-2021 is not accepted as a substitute, and the consignment is detained at the designated port pending a compliant certificate — a process that generates demurrage, ground rent, and potential re-export. Confirming the exporting-country authority's familiarity with the precise FSSAI-prescribed attestation format before shipment eliminates the most common cause of port detention on this HSN.