Cutch (Catechu) extracts
Cutch (catechu) extracts, vegetable-origin colouring matter
HSN 3203 00 10 (Cutch/Catechu extracts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must enter through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT). Mandatory Chapter 32 additional qualifiers in import declarations apply from 15 October 2023 per Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Chapter 32 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an 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); customs out-of-charge will not be granted until both documents are verified in e-Sanchit.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import port compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for rectification under Regulation 6 of the FSS (Import) Regulations, 2017 and FSSAI orders dated 22-05-2018 and 14-01-2019 may be corrected at a customs bonded warehouse before inspection, using a single non-detachable sticker that does not alter the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSS (Labelling and Display) Regulations, 2020
- 3Include mandatory additional qualifiers in the import declaration for Chapter 32 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Non-inclusion of these qualifiers renders the bill of entry non-compliant and may result in detention pending amendment.CBIC Circular 23/2023-Cus dated 30-09-2023
The most common error on this tariff line is treating catechu extracts solely as a dye or tanning ingredient and overlooking the FSSAI food-import licence requirement that attaches because catechu is a permitted food additive and flavouring ingredient. An importer who files under Chapter 32 without the FSSAI Import Licence (911001) and label specimen (0110FS) uploaded in e-Sanchit will face detention and accumulating demurrage at the designated port, regardless of the product's intended industrial end-use.