Apple
Cooked apple jam, puree and paste products
HSN 2007 99 40 (Apple) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with import permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Directorate General of Foreign Trade (DGFT) policy controls and Central Board of Indirect Taxes and Customs (CBIC) customs oversight apply as additional clearance requirements.
- 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.
- 1Obtain the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded; 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 · 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 is a direct ITC (HS) policy breach, exposing the consignment to detention and re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies exist at the port, rectification is permitted under the dispensation in FSSAI's FSS (Labelling and Display) Regulations, 2020 as clarified in CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022. Rectification must be carried out at a customs-bonded warehouse before visual inspection by affixing a single non-detachable sticker next to the principal display panel without altering the original label.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating the label-rectification dispensation as a routine fix rather than a conditional exception: the per-serve dietary contribution data and the date of expiry may be rectified only if the information originates from the manufacturer itself and is verified by an authorised officer before re-inspection. Affixing a sticker prepared by the importer independently — rather than sourced from the manufacturer — disqualifies the consignment from the dispensation and can result in confiscation or re-export of the entire lot.