Truffles
Prepared or preserved truffles (non-vinegar)
HSN 2003 90 10 (Truffles) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit documentation including a specimen copy of label before customs out-of-charge. Import entry points are restricted to 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) and 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 an FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. A specimen copy of the product label (document code 0110FS) must also be uploaded; 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 · 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. Import through a non-designated port renders the consignment liable to detention and DGFT-policy enforcement.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 before presentation to the authorised officer. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker on the principal display panel, subject to authorised-officer verification.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
The most common error on this tariff line is treating label rectification as a general licence to arrive with incomplete primary labelling. The rectification dispensation under CBIC Instruction 09/2023-Cus is confined to the specific deficiencies enumerated in the FSS (Labelling and Display) Regulations, 2020 — per-serve RDA figures and expiry dates — and applies only where the manufacturer itself provides the corrective information and a non-detachable sticker is affixed before visual inspection. Arriving at a non-designated food-import port with an otherwise compliant FSSAI licence is an independent ground for detention that labelling rectification does not cure.