Other
Prepared or preserved mushrooms and truffles, other
HSN 2003 90 90 (Other prepared or preserved mushrooms and truffles) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, and import is restricted to designated entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) policy overlay, and Central Board of Indirect Taxes and Customs (CBIC) instructions govern document verification 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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The proper officer will not grant out-of-charge until both the FSSAI Import Licence and the Specimen Copy of Label (document code 0110FS) are verified as uploaded in e-Sanchit.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention pending referral to the proper officer.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Ensure labels comply with the Food Safety and Standards (Labelling and Display) Regulations, 2020 before shipment. Rectifiable labelling deficiencies — including per-serve dietary contribution data and best-before or expiry date — may be corrected at customs-bonded warehouses by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label, as authorised under CBIC Instruction 10/2022-Customs and FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is treating the FSSAI Import Licence as the sole pre-shipment obligation and overlooking the Specimen Copy of Label upload. The proper officer is instructed to withhold out-of-charge if either document code — 911001 or 0110FS — is absent in e-Sanchit, meaning a missing label specimen causes consignment detention and demurrage even when the food-safety licence itself is current and valid. Labelling rectification at the port is available only for the specific categories enumerated in CBIC Instruction 10/2022-Customs; structural non-compliance cannot be remedied post-arrival.