Bamboo shoots
Prepared or preserved bamboo shoots, not frozen
HSN 2005 91 00 (Bamboo shoots) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments permitted only through the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy overlay, and the Central Board of Indirect Taxes and Customs (CBIC) enforces document-verification requirements at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point declaration per DGFT
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. Also upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified 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 only through a designated food-import entry point compliant 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
- 3Where labelling deficiencies are detected, rectification is permitted only at a customs bonded warehouse before visual or re-inspection by the authorised officer, by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label. Permissible rectifiable items include per-serve percentage RDA contribution and expiry/best-before date, provided the manufacturer supplies the information.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 · FSS (Import) Regulations, 2017
The most common error on this tariff line is treating label deficiencies as rectifiable at any customs facility, rather than exclusively at a customs bonded warehouse prior to authorised-officer inspection. A consignment presented for visual inspection before label rectification is complete forfeits the dispensation — the authorised officer may reject it outright rather than permit post-inspection correction. Ensure the FSSAI Import Licence document code 911001 and the Specimen Copy of Label 0110FS are both live in e-Sanchit before the bill of entry is filed; a PGA-facilitated bill missing either document will be held at out-of-charge stage.