Other
Other prepared or preserved fruits, nuts and edible plant parts
HSN 2008 99 99 (Other prepared or preserved fruits, nuts and edible parts of plants) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments restricted to 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 Central Board of Indirect Taxes and Customs (CBIC) instructions govern document verification and rectifiable-labelling procedures at the port.
- 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; customs out-of-charge will not be granted unless both documents are verified in e-Sanchit by the proper officer.FSSAI Import Licence (document code 911001) · Specimen Copy of Label (document code 0110FS) · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-designated ports of arrival render the consignment liable to detention and re-export regardless of the validity of the FSSAI Import Licence.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Where labelling deficiencies are identified, rectification is permitted at customs bonded warehouses before visual inspection — by affixing a single non-detachable sticker next to the principal display panel without altering the original label — covering permissible fields such as per-serve % RDA contribution and expiry/best-before date, provided the information originates from the manufacturer and is verified by the authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 (F.No.Import/TFM/Apex/2022-FSSAI) · FSS (Labelling and Display) Regulations, 2020 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this residual tariff line is treating the rectifiable-labelling dispensation as a general licence to ship non-compliant labels. Rectification is limited to specific fields enumerated in the FSSAI order dated 18 November 2022 and CBIC Instruction 10/2022-Cus; labelling deficiencies outside that enumerated list cannot be rectified at port and will result in consignment detention or re-export. Importers sourcing clove stem under this CTI should also note that the applicable standard is the volatile-oil content parameter under FSSR 2.9.6(1) at half the value prescribed for whole cloves (not less than 8.5% v/w on dry basis), as notified by FSSAI pending gazette of a dedicated clove-stem standard.