Mastic gum
Mastic gum, natural resin of Pistacia lentiscus
HSN 1301 90 33 (Mastic gum) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006. Consignments must also be accompanied by a Phytosanitary Certificate and are restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT).
- Import Licence from FSSAI
- Phytosanitary Certificate from exporting country
- 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 and upload the FSSAI Import Licence (document code 911001), a Specimen Copy of Label (document code 0110FS), and the Phytosanitary Certificate (document code 851000) in e-Sanchit before filing the bill of entry. The proper officer will verify these three documents before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · 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. Arrival at a non-designated port renders the consignment liable to detention and demurrage 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
- 3Ensure the label meets the FSS (Labelling and Display) Regulations, 2020 before visual inspection by the authorised officer. Rectifiable labelling deficiencies — including per-serve RDA percentage contribution and date of expiry — may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel without altering original label information.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 Reg. 6
The most common error on this tariff line is treating mastic gum as a raw botanical commodity and overlooking the full FSSAI food-import documentation chain. FSSAI classifies it as an imported food product, so both the Import Licence and the label-compliance regime under the FSS (Labelling and Display) Regulations, 2020 apply in full; a consignment arriving with only a Phytosanitary Certificate but without the FSSAI Import Licence will be detained at the port and may face confiscation if the deficiency is not rectified within the permitted window.