Homogenised vegetables
Homogenised vegetables, prepared or preserved
HSN 2005 10 00 (Homogenised vegetables) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including foreign-label compliance under the FSS (Labelling and Display) Regulations, 2020. Consignments must enter through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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.
- 1Secure the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Proper Officer will verify the upload prior to granting out-of-charge; consignments where the FSSAI Import Licence is absent in e-Sanchit are detained pending rectification.FSSAI Import Licence document code 911001 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Upload the Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry stage. Label deficiencies permitted for port rectification under the FSS (Labelling and Display) Regulations, 2020 — including per-serve RDA contribution and expiry date — may be corrected by affixing a single non-detachable sticker at a customs bonded warehouse before inspection, without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI clarification order dated 18-11-2022
- 3Route the consignment only through a port designated for food imports under General Note 4(D) of Schedule I of the ITC (HS) 2022. Diversion to a non-designated port renders the consignment liable to detention and re-export under FSSAI import enforcement procedures.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most common error on this tariff line is treating label rectification as an open-ended remedy rather than a bounded dispensation. The port-rectification regime under CBIC Instruction 10/2022-Cus and the FSSAI clarification order of 18 November 2022 covers only specific enumerated deficiencies — per-serve RDA contribution and expiry/best-before date — and permits correction solely by a non-detachable sticker affixed before FSSAI visual inspection; labels with missing mandatory declarations beyond that enumerated list cannot be rectified at port and attract rejection and re-export of the consignment.