Palm nuts
Palm nuts and kernels for oil extraction
HSN 1207 10 10 (Palm nuts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements and the rectifiable-labelling regime under the Food Safety and Standards (Import) Regulations, 2017. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with customs oversight administered by the Central Board of Indirect Taxes and Customs (CBIC) and import-policy conditions set by the Directorate General of Foreign Trade (DGFT).
- Import Licence from FSSAI
- Specimen copy of label from importer
- ITC (HS) entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Ensure the Specimen Copy of Label (document code 0110FS) is also uploaded in e-Sanchit; both documents must be present before customs out-of-charge is granted.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Import through a non-designated port will result in consignment detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Where labelling deficiencies are identified, rectification must be carried out at the customs bonded warehouse before visual inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Permissible rectifications include per-serve percentage contribution to recommended dietary allowance and date of expiry, provided the manufacturer supplies the information.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSS (Labelling and Display) Regulations, 2020 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating labelling rectification as a post-clearance option. Rectification under the FSSAI rectifiable-labelling dispensation must be completed at the customs bonded warehouse before the authorised officer's visual inspection — not after out-of-charge. Consignments released without completing rectification in the prescribed sequence are treated as non-compliant imports, and a FSSAI-authorised officer may order re-inspection or rejection regardless of the FSSAI Import Licence being current.