Gum rosin
Gum rosin, resin acids for food-grade use
HSN 3806 10 10 (Gum rosin) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance of General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points. Central Board of Indirect Taxes and Customs (CBIC) labelling-rectification protocols and Directorate General of Foreign Trade (DGFT) policy controls apply as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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 a valid FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Simultaneously upload the Specimen Copy of Label under document code 0110FS; the customs proper officer will verify both documents prior to granting out-of-charge.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 entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention and demurrage pending re-routing or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure the import label meets FSS (Labelling and Display) Regulations, 2020 requirements before shipment. Where permissible labelling deficiencies exist — such as per-serve RDA contribution or expiry-date format — rectification must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering original label information.CBIC Instruction 10/2022-Customs dated 28-06-2022 · 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 gum rosin as an industrial chemical and overlooking the FSSAI Import Licence requirement altogether. Because the product falls within a food-additive or food-contact category triggering FSSAI oversight, consignments arriving without a current FSSAI Import Licence and the e-Sanchit label upload are detained at the port of entry; the labelling-rectification dispensation under CBIC Instruction 10/2022-Customs applies only to specified labelling deficiencies — it does not substitute for the licence itself.