Other
Prepared or preserved tomatoes other than vinegar-preserved
HSN 2002 90 00 (prepared or preserved tomatoes, other) 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. Consignments must enter only through designated food-import ports as required by General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT) and enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the 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); the proper officer will verify both documents before granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS
- 2Route the consignment only through a designated food-import entry point in compliance with 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 the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Ensure labelling conforms to the FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date. Rectifiable labelling deficiencies may be corrected at customs-bonded warehouses by affixing a single non-detachable sticker next to the principal display panel before visual inspection by the authorised officer.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 common error on this tariff line is treating a deficient label as automatically rectifiable at port without understanding the scope of the dispensation. The rectifiable-labelling regime under CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022 covers specified informational gaps — such as per-serve RDA percentages and expiry dates — only where the correction is made by the manufacturer itself; importer-applied labels altering or obscuring original manufacturer information are not permitted and may trigger seizure of the consignment.