Guava
Prepared or preserved guava, otherwise prepared fruit
HSN 2008 99 94 (Guava, prepared or preserved) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Rectifiable labelling declaration to CBIC
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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; the customs proper officer will verify both uploads before granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
- 2Route the consignment exclusively through a designated food-import entry point listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention and re-export under the ITC (HS) import-entry-point restriction.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies are identified, ensure rectification is carried out at the customs bonded warehouse before visual inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering original label information. Rectifiable items include per-serve RDA contribution, date of expiry alongside best-before date, and FSS (Labelling and Display) Regulations, 2020 requirements.CBIC Instruction 10/2022-Customs dated 28-06-2022 (Para 2(i)) · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating a labelling deficiency as rectifiable at any stage after port arrival, rather than exclusively at the customs bonded warehouse before the authorised officer's visual inspection. Rectification after inspection has commenced — or outside a bonded warehouse — is not covered by the FSSAI dispensation and converts a rectifiable deficiency into grounds for consignment rejection and re-export. Confirm label compliance against FSS (Labelling and Display) Regulations, 2020 before shipment to avoid this exposure entirely.