Of leaves
Natural gums, resins and oleoresins of leaves
HSN 1301 90 43 (Of leaves) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including foreign-labelling compliance under the FSS (Labelling and Display) Regulations, 2020. Consignments must enter only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) customs overlay applying at the bill-of-entry stage.
- 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 before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Specimen Copy of Label (document code 0110FS) and the Phytosanitary Certificate (document code 851000); the proper officer will verify all three are present 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
- 2Ensure the consignment enters through a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for port rectification include per-serve RDA percentages and expiry/best-before dates, carried out 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 · FSS (Labelling and Display) Regulations, 2020 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Where the consignment includes clove stem, apply volatile oil content testing at not less than 8.5 percent by v/w on a dry basis (half the value for whole cloves) against FSSR 2.9.6(1) horizontal safety parameters until dedicated clove-stem standards are notified by FSSAI.FSSAI order dated 17-06-2022 (Order No. 1828/Misc Matters/FSSAI/Imports-2021) · CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is treating FSSAI label rectification as an unconditional port-side remedy. Rectification at a customs bonded warehouse is permitted only for the specific deficiencies enumerated in the CBIC Instruction 10/2022-Cus and FSSAI order dated 18-11-2022; a label deficiency outside those enumerated categories — or a missing FSSAI Import Licence — will not be remedied by a sticker and exposes the consignment to re-inspection, detention, and potential re-export or confiscation.