Of neem
Vegetable saps and extracts of neem
HSN 1302 19 16 (Of neem) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with import permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Phytosanitary certification and specimen label compliance under the FSS (Labelling and Display) Regulations, 2020 apply as concurrent clearance requirements administered by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Phytosanitary Certificate from exporter
- 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 a current FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The proper officer will verify this upload prior to granting out-of-charge; bills not routed through the PGA for NOC are subject to mandatory document verification at the customs stage.FSSAI Import Licence · document code 911001 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Upload the Phytosanitary Certificate (document code 851000) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit. Labels must comply with the FSS (Labelling and Display) Regulations, 2020; limited rectification of specified labelling deficiencies is permitted at customs-bonded warehouses by way of a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment only through a designated food-import entry point as 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 redirection or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most common error on this tariff line is assuming that a valid FSSAI Import Licence alone satisfies all clearance requirements at the bill of entry. The Phytosanitary Certificate (document code 851000) is independently mandatory and must be uploaded in e-Sanchit; its absence — even where the FSSAI licence is current and the label is compliant — will prevent out-of-charge, exposing the consignment to demurrage and ground rent at the designated port.