Extra virgin olive oil
Extra virgin olive oil, unrefined edible olive oil
HSN 1509 20 00 (Extra virgin olive oil) 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. Central Board of Indirect Taxes and Customs (CBIC) customs overlay and Directorate General of Foreign Trade (DGFT) entry-point policy under General Note 4(D) of Schedule I of the ITC (HS) 2022 apply as additional clearance requirements.
- Import Licence from FSSAI
- Certificate of Analysis from FSSAI
- 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 and maintain a current FSSAI Import Licence before filing the bill of entry. Upload the FSSAI Import Licence (document code 911001), Certificate of Analysis — food and supplement (document code 0010FS), and specimen copy of label (document code 0110FS) in e-Sanchit prior to customs out-of-charge.FSSAI Import Licence · document codes 911001, 0010FS, 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Ensure all labelling complies with the FSS (Labelling and Display) Regulations, 2020 before the consignment arrives. Permitted rectification of specified labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry date — may be carried out at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering the original label.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment through a designated food-import entry point 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 and 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 tendering a consignment with incomplete FSS (Labelling and Display) Regulations, 2020 compliance on the assumption that port-level sticker rectification is an unrestricted right. The rectification dispensation is limited to the specific parameters enumerated in CBIC Instruction 10/2022-Customs — missing FSSAI Import Licence or an absent Certificate of Analysis are not rectifiable deficiencies and will result in consignment detention, with demurrage and ground rent accruing until documents are produced or the consignment is re-exported.