Other
Other natural gums, resins, gum-resins and oleoresins
HSN 1301 90 39 (Other natural gums, resins, gum-resins and oleoresins) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, where the imported material is used as or in food. Phytosanitary clearance and compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 on designated food-import entry points apply as additional clearance requirements administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).
- 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 an FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The Phytosanitary Certificate (document code 851000) and a Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit prior to customs out-of-charge.FSSAI Import Licence · document codes 911001, 851000, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 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. Consignments arriving at non-designated ports are 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
- 3Verify label compliance against the FSS (Labelling and Display) Regulations, 2020 before out-of-charge. Rectifiable labelling deficiencies — including per-serve percentage contribution to RDA and expiry-date presentation — may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, as authorised under CBIC Instruction 10/2022-Customs and the FSSAI clarification order dated 18-11-2022.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most frequent error on this tariff line is failing to distinguish which natural gum or oleoresin falls within FSSAI's food-use scope — a consignment of, say, food-grade gum arabic or gum tragacanth triggers the full FSSAI regime including foreign-manufacturer registration expectations and label compliance, whereas non-food industrial resins may be processed differently. Where the product has any food-additive or food-ingredient application, treat FSSAI clearance as mandatory; the absence of an uploaded FSSAI Import Licence (code 911001) alone is sufficient to detain the consignment at the port.