Of fruits
Natural gums, resins and oleoresins of fruits
HSN 1301 90 42 (Of fruits — natural gums, resins, gum-resins and oleoresins) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Consignments must enter only through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) Restricted-import policy and Central Board of Indirect Taxes and Customs (CBIC) customs overlays applying as additional clearance requirements.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- Specimen label copy from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid 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 the Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit prior to customs out-of-charge.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 exclusively 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 and ground rent pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Ensure labels comply with the FSS (Labelling and Display) Regulations, 2020 before or at the port. Where rectifiable labelling deficiencies exist, rectification must be carried out at customs bonded warehouses before inspection by the FSSAI-authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label.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 labelling deficiencies as a post-clearance matter. The FSSAI rectifiable-labelling dispensation is conditional: rectification must occur at the customs bonded warehouse before the authorised officer's visual inspection, not after out-of-charge. A consignment that passes inspection with non-compliant labels and is cleared into trade attracts recall liability and a separate FSS Act enforcement action — the dispensation is not a permanent waiver.