Storax
Storax, natural balsamic resin for food use
HSN 1301 90 18 (Storax) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and consignments must enter through designated food-import ports in accordance with General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under the ITC (HS) import policy, with Central Board of Indirect Taxes and Customs (CBIC) instructions governing e-Sanchit document verification at the bill of entry.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- Specimen copy of label from importer
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) before shipment and upload it in e-Sanchit at the bill of entry. The customs proper officer will verify this document in e-Sanchit before granting out-of-charge, and absence of the licence triggers detention of the consignment.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Upload the Phytosanitary Certificate (document code 851000) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit prior to filing the bill of entry. Label deficiencies permissible for port rectification under FSS (Labelling and Display) Regulations, 2020 must be corrected by affixing a single non-detachable sticker at a customs-bonded warehouse before visual inspection by the FSSAI-authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Import) Regulations, 2017
- 3Route the consignment only through one of the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Diversion to a non-designated port renders the consignment liable to detention and re-export at the importer's cost.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance obligation and overlooking the Phytosanitary Certificate requirement. Storax is a vegetable-derived resin and AQCS/plant-origin phytosanitary certification is an independent condition at the bill of entry; consignments arriving with a current FSSAI licence but a missing or expired Phytosanitary Certificate (document code 851000) will be held pending document cure, accruing demurrage and ground rent at the designated port.