COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED
Cocoa beans, whole or broken, raw or roasted
HSN 1801 00 00 (Cocoa beans, whole or broken, raw or roasted) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. Consignments must enter only 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) customs-clearance oversight at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import entry point declaration to CBIC
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 upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI Import Licence (document code 911001) · Specimen Copy of Label (document code 0110FS) · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment exclusively through one of the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment 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 all labelling complies with the FSS (Labelling and Display) Regulations, 2020. Permissible labelling rectifications — including per-serve percentage contribution to recommended dietary allowance and date-of-expiry additions — may be carried out at customs bonded warehouses before inspection, by affixing a single non-detachable sticker 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 · FSSAI clarification order dated 18-11-2022
The most frequent error on this tariff line is treating the labelling-rectification dispensation as a routine fallback rather than a limited exception. The rectification window applies only to the specific parameters listed in CBIC Instruction 10/2022-Customs — per-serve RDA contribution and expiry date — and must be carried out in a customs bonded warehouse before FSSAI authorised-officer inspection; any rectification attempted after visual inspection, or covering parameters outside the listed scope, will be treated as non-compliant labelling and may result in consignment detention, re-inspection costs, or confiscation.