Kokam
Kokam seeds, oleaginous fruit for oil extraction
HSN 1207 99 40 (Kokam) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including mandatory e-Sanchit upload of the FSSAI Import Licence and specimen label before out-of-charge. General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts import to designated food-import entry points, and DGFT Policy Circular 05/2025 confirms that kokam, as a spice falling under Appendix 4J, is ineligible for import under Duty Free Import Authorisation under any circumstances.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import 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 (document code 911001) and prepare a specimen copy of the product label (document code 0110FS) compliant with the FSS (Labelling and Display) Regulations, 2020. Both documents must be uploaded in e-Sanchit before the bill of entry is filed; customs out-of-charge will not be granted until the proper officer verifies their presence.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 compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiency identified at port — including per-serve RDA contributions and expiry date — may be rectified by affixing a single non-detachable sticker at a customs bonded warehouse prior to inspection, without altering the original label.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Do not attempt to import kokam under a Duty Free Import Authorisation. DGFT Policy Circular 05/2025 dated 22-09-2025 confirms that all spices, including kokam, fall under Appendix 4J and are subject to a pre-import condition, rendering DFIA use impermissible irrespective of intended end use.DGFT Policy Circular 05/2025 dated 22-09-2025
The most common error on this tariff line is assuming that kokam, classified as an oil seed, is outside the spice-import restrictions administered by DGFT. DGFT Policy Circular 05/2025 expressly confirms that kokam and all other spices under Appendix 4J carry a pre-import condition, making any DFIA-based import scheme impermissible regardless of end use; consignments presented under DFIA will be detained and the authorisation disallowed, attracting DGFT enforcement and potential confiscation.