Other
Resinoids other than those separately specified
HSN 3301 30 99 (Resinoids — Other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and associated FSS (Import) Regulations, 2017. The Directorate General of Foreign Trade (DGFT) policy requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing food import entry points, with Central Board of Indirect Taxes and Customs (CBIC) e-Sanchit document verification as the customs overlay.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import 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) before the bill of entry is filed and upload it in e-Sanchit. Ensure the Specimen Copy of Label (document code 0110FS) is also uploaded; customs out-of-charge will not be granted until both documents are present in e-Sanchit.CBIC Instruction 09/2023-Cus dated 07-03-2023; CBIC Instruction 10/2022-Cus dated 28-06-2022; FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention and ground rent pending redirection.General Note 4(D) of Schedule I of the ITC (HS) 2022; CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Verify the label against FSS (Labelling and Display) Regulations, 2020 requirements — including per-serve RDA contribution and expiry/best-before dates — before the consignment reaches the authorised officer for inspection. Rectifiable labelling deficiencies must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker without altering the original label; the manufacturer must supply the corrected date information.CBIC Instruction 10/2022-Cus dated 28-06-2022 para 2(i); FSS (Import) Regulations, 2017 Reg 6; FSSAI order dated 18-11-2022; FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is misclassifying mixtures of odoriferous substances as resinoids under heading 3301 when they are properly classifiable under heading 3302. A misclassification attracts retrospective re-assessment, potential confiscation for misdeclaration, and the applicable PGA clearance obligations for the correct heading. Confirm that the import is a pure resinoid — a natural organic material obtained by solvent extraction — before filing the bill of entry under 3301 30 99.