Palm hearts
Prepared or preserved palm hearts
HSN 2008 91 00 (Palm hearts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory label compliance under the FSS (Labelling and Display) Regulations, 2020. Consignments are permitted only through the designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, as administered by the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point compliance from DGFT
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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents before granting out-of-charge.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. Arrival at a non-designated port renders the consignment liable to detention pending re-routing.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure the label satisfies FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date. Permissible rectification of specified labelling deficiencies must be carried out at a customs bonded warehouse using a single non-detachable sticker before inspection by the authorised officer.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
The most frequent error on this tariff line is treating label rectification as an unrestricted right. The rectification dispensation under CBIC Instruction 09/2023-Cus and the FSSAI order dated 18-11-2022 covers only specified deficiencies and requires the corrected information to originate from the manufacturer itself — a post-shipment sticker added by the importer without manufacturer authority does not satisfy this condition and will be rejected on re-inspection, triggering detention and potential re-export.