Of spices
Oleoresins and gum-resins of spices
HSN 1301 90 44 (Of spices) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including mandatory Phytosanitary Certification and specimen-label compliance. Consignments are restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) administering the underlying ITC (HS) policy and Central Board of Indirect Taxes and Customs (CBIC) providing the customs overlay.
- Import Licence from FSSAI
- Phytosanitary Certificate from exporting country
- Specimen copy of label from FSSAI
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) prior to customs out-of-charge.FSSAI Import Licence document code 911001 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment exclusively 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 pending re-routing.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where the consignment includes clove stem, ensure testing against horizontal safety parameters and volatile oil content on a dry basis of not less than 8.5 percent v/w, applied by analogy with FSSR 2.9.6(1) for whole cloves, until dedicated clove-stem standards are notified. Rectifiable labelling deficiencies — including per-serve RDA contributions and expiry-date information — may be corrected at the customs-bonded warehouse by affixing a single non-detachable sticker on the principal display panel before authorised-officer inspection.FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSR 2.9.6(1)
The most common error on this tariff line is treating the Phytosanitary Certificate as a secondary or optional document rather than a mandatory e-Sanchit upload on par with the FSSAI Import Licence. A bill of entry presented without document code 851000 uploaded in e-Sanchit will be held by the proper officer before out-of-charge, accumulating demurrage and ground rent at the designated port while rectification is sought — a delay that cannot be resolved through the rectifiable-labelling dispensation, which applies only to labelling deficiencies, not to missing PGA clearance documents.