Of flowers
Natural gums, resins and oleoresins of flowers
HSN 1301 90 45 (Of flowers) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must also comply with General Note 4(D) of Schedule I of the ITC (HS) 2022 restricting food imports to designated entry points, with Phyto Sanitary Certificate documentation and Central Board of Indirect Taxes and Customs (CBIC) rectifiable-labelling oversight applying as concurrent requirements.
- Import Licence from FSSAI
- Phyto Sanitary 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 and ensure the mandatory documents — Specimen Copy of Label (document code 0110FS), Phyto Sanitary Certificate (document code 851000), and FSSAI Import Licence (document code 911001) — are uploaded in e-Sanchit before the bill of entry is assessed. The customs proper officer will verify these uploads before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 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. Confirm the port of import is on the notified food-entry-point list before vessel departure; arrival at a non-designated port will trigger detention.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Verify label compliance against the FSS (Labelling and Display) Regulations, 2020 before shipment. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date information — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker, provided the manufacturer supplies the correcting information and an authorised officer verifies it.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most frequent error on this tariff line is treating the FSSAI Import Licence as the sole pre-shipment obligation and overlooking the Phyto Sanitary Certificate (document code 851000), which is a distinct mandatory upload in e-Sanchit. A consignment arriving with a valid FSSAI licence but a missing or expired Phyto Sanitary Certificate will be held at the port for re-inspection; the rectifiable-labelling dispensation under CBIC Instruction 10/2022-Customs applies only to labelling defects, not to absent PGA clearance documents.