Niger seed
Niger seed, other oil seeds and oleaginous fruits
HSN 1207 99 30 (Niger seed) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. The tariff line is governed by General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), restricting food import entry to designated ports. Central Board of Indirect Taxes and Customs (CBIC) instructions on rectifiable labelling apply at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) entry-point declaration to DGFT
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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Upload the specimen copy of label under document code 0110FS concurrently; 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 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 renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Where labelling deficiencies are identified at the port, rectification must occur at a customs-bonded warehouse before visual inspection by the authorised FSSAI officer. Rectification is limited to the permitted particulars under FSS (Labelling and Display) Regulations, 2020 and must be applied by a single non-detachable sticker without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · 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 blanket remedy for non-compliant food import documentation. Rectification under the CBIC and FSSAI dispensation applies only to the specific particulars enumerated in FSS (Labelling and Display) Regulations, 2020 — per-serve RDA contributions, expiry dates supplied by the manufacturer — and must be completed before FSSAI re-inspection at the bonded warehouse; a missing FSSAI Import Licence or specimen label upload in e-Sanchit is not a rectifiable deficiency and will result in consignment detention.