Other
Other vegetable saps and extracts (residual category)
HSN 1302 19 19 (other vegetable saps and extracts) 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 (Labelling and Display) Regulations, 2020. Phytosanitary certification and compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points apply as additional clearance requirements administered by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).
- 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 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 uploads 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
- 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. Consignments tendered at non-designated ports are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling at arrival meets FSS (Labelling and Display) Regulations, 2020 requirements. Rectifiable deficiencies — including per-serve RDA percentage contribution and best-before/expiry date alignment — may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, provided the manufacturer supplies the corrected information and an authorised officer verifies it before visual inspection.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Import) Regulations, 2017 Reg. 6
The most common error on this residual tariff line is assuming that labelling rectification at port operates as a general amnesty for non-compliant labels. The special dispensation is limited to the specific deficiencies enumerated in CBIC Instruction 10/2022-Cus and the FSSAI orders of 22-05-2018 and 14-01-2019 — a label missing mandatory FSS (Labelling and Display) Regulations, 2020 content beyond those categories is not rectifiable at the port and the consignment faces detention or re-export. The FSSAI Import Licence and Phytosanitary Certificate must be current and uploaded before any label-rectification window is triggered.