VEGETABLES, FRUITS, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED)
Sugar-preserved vegetables, fruits, nuts and fruit-peel
HSN 2006 00 00 (sugar-preserved vegetables, fruits, nuts, fruit-peel and other plant parts) 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 designated food-import 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) import policy overlay, and the Central Board of Indirect Taxes and Customs (CBIC) applies the rectifiable-labelling regime at designated ports.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. Separately upload the Specimen Copy of Label under document code 0110FS; the customs proper officer will verify both documents before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 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. Consignments arriving at a non-designated port are liable to detention pending re-routing or re-export.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling meets FSS (Labelling and Display) Regulations, 2020 before shipment. Where permissible labelling deficiencies exist — including per-serve RDA percentages and expiry-date information — rectification may be carried out at customs-bonded warehouses by affixing a single non-detachable sticker before visual inspection, in accordance with CBIC Instruction 09/2023-Cus.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is shipping consignments with labelling that omits per-serve RDA percentage contributions or dual date markings (expiry and best-before), in the assumption that port-level rectification is freely available. Rectification is permitted only for the categories enumerated in CBIC Instruction 09/2023-Cus, and only where the corrective information is provided by the manufacturer itself; third-party affixing of material facts is not permitted and triggers re-inspection or outright rejection, attracting detention and ground rent at designated warehouses.