Of garcinia or gamboge
Vegetable extracts of garcinia or gamboge
HSN 1302 19 18 (Of garcinia or gamboge) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards (Import) Regulations, 2017. Consignments must enter through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight 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 a valid FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS) and the Phytosanitary Certificate (document code 851000); the proper officer will verify all three documents 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 one of the designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Import through a non-designated port renders the consignment liable to detention pending re-routing or confiscation.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labels comply with FSS (Labelling and Display) Regulations, 2020 prior to customs inspection. Rectifiable labelling deficiencies — including per-serve RDA contribution and expiry/best-before date — may be corrected at customs-bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering original label information, before the authorised officer's inspection.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is uploading the FSSAI Import Licence while neglecting the Phytosanitary Certificate (document code 851000), which is a separate mandatory document for plant-derived extracts and is verified independently at the bill of entry. A missing or expired Phytosanitary Certificate triggers hold and re-inspection by the authorised officer even when all food-safety documents are current; the rectifiable-labelling dispensation does not cure a missing PGA clearance document.