Palm kernels
Palm kernels and palm nuts for oil extraction
HSN 1207 10 90 (Palm kernels) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, with import permitted only through designated food-import entry points. The Directorate General of Foreign Trade (DGFT) administers the applicable ITC (HS) policy conditions, and Central Board of Indirect Taxes and Customs (CBIC) instructions govern e-Sanchit document verification and rectifiable-labelling dispensation at port.
- Import Licence from FSSAI
- Specimen copy of label from importer
- Rectifiable-labelling 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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified in e-Sanchit.CBIC Instruction 10/2022-Customs 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
- 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. Non-designated port arrival renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where any labelling information required under the Food Safety and Standards (Labelling and Display) Regulations, 2020 is absent or deficient, arrange rectification at the customs bonded warehouse before visual inspection by the authorised officer. Rectification must be by a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Customs dated 28-06-2022, Para 2(i) · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating labelling deficiencies as resolvable after customs inspection rather than before. The rectifiable-labelling dispensation under the FSS (Import) Regulations, 2017 and CBIC Instruction 10/2022-Customs applies only to specified categories of information and must be completed at the bonded warehouse prior to the authorised officer's visual inspection; consignments presented with unresolved non-rectifiable labelling non-conformances face detention, re-inspection costs, and potential re-export rather than a simple amendment.