Kodo (Paspalum scrobiculatum (L.))
Kodo millet seed (Paspalum scrobiculatum) for sowing
HSN 1008 21 70 (Kodo seed) is subject to Food Safety and Standards Authority of India (FSSAI) import clearance under the Food Safety and Standards Act, 2006, and import is Restricted under ITC (HS) policy condition 2 of Chapter 10 as administered by the Directorate General of Foreign Trade (DGFT) per DGFT Notification 08/2023 dated 29-05-2023. Consignments must enter through the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022, and the rectifiable-labelling regime under CBIC Instruction 10/2022-Customs applies at the port.
- Import clearance from FSSAI
- ITC (HS) policy compliance declaration from DGFT
- Rectifiable-labelling sticker from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm the consignment is Restricted under ITC (HS) policy condition 2 of Chapter 10 and obtain requisite FSSAI import clearance before filing the bill of entry. Compliance with DGFT Notification 08/2023 dated 29-05-2023 is mandatory; import without the DGFT policy condition being met attracts detention and potential re-export.DGFT Notification 08/2023 dated 29-05-2023 · ITC (HS) Schedule I, Chapter 10, policy condition 2
- 2Route the consignment through the designated food-import entry points in conformity with General Note 4(D) of Schedule I of the ITC (HS) 2022. Ensure all mandatory FSSAI documents are uploaded in e-Sanchit and the AQCS Sanitary Import Permit IRN is quoted where applicable before out-of-charge.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Address any labelling deficiencies at the customs bonded warehouse before visual inspection by the authorised officer: affix a single non-detachable sticker next to the principal display panel covering per-serve RDA percentage contributions, and date of expiry alongside best-before date (manufacturer-certified only), without altering the original label. The sticker must be verified by the authorised officer under FSS (Labelling and Display) Regulations, 2020.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order F.No.Import/TFM/Apex/2022-FSSAI dated 18-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most frequent error on this tariff line is treating FSSAI import clearance as the sole requirement and overlooking the ITC (HS) Restricted-import status under policy condition 2 of Chapter 10: a consignment cleared by FSSAI but not satisfying the DGFT policy condition remains liable to detention and Restricted-import enforcement at the bill-of-entry stage. Rectifiable-labelling dispensation applies only to specified labelling deficiencies and does not excuse missing PGA clearances; absence of the DGFT policy condition compliance cannot be remedied post-import.