Of seeds
Natural gum and oleoresin extracts of seeds
HSN 1301 90 41 (Of seeds — natural gums, resins and oleoresins) 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. Directorate General of Foreign Trade (DGFT) policy requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing food-import entry points, and Central Board of Indirect Taxes and Customs (CBIC) instructions mandate e-Sanchit document verification before out-of-charge.
- 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 the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The proper officer will verify this document — along with the Specimen Copy of Label (document code 0110FS) and Phytosanitary Certificate (document code 851000) — 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
- 2Route the consignment only through a designated food-import entry point notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention pending diversion 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 label compliance with the FSS (Labelling and Display) Regulations, 2020 before arrival. Permissible label rectifications — limited to per-serve RDA contribution and expiry/best-before information supplied by the manufacturer — must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is presenting a current FSSAI Import Licence while overlooking the Phytosanitary Certificate (document code 851000), which is independently mandatory and cannot be substituted by any FSSAI clearance. A missing or non-originating phytosanitary document triggers detention at the port regardless of FSSAI licence status; the rectifiable-labelling dispensation under the CBIC and FSSAI orders applies only to specified label particulars and does not cure a missing PGA document.