WHEAT OR MESLIN FLOUR
Wheat or meslin flour for human consumption
HSN 1101 00 00 (Wheat or meslin flour) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006. General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), restricts import to designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) instruction overlays governing rectifiable-labelling dispensations at the port.
- 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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Additionally, upload the Specimen Copy of Label under document code 0110FS; the customs proper officer will verify both documents before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC e-Sanchit verification requirement
- 2Route the consignment only through designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Where label deficiencies exist, apply only those rectifications permitted under the FSS (Import) Regulations, 2017 and CBIC Instruction 10/2022-Cus dated 28-06-2022, as modified by CBIC Instruction 09/2023-Cus dated 07-03-2023. Rectification must be carried out at a customs-bonded warehouse before visual inspection by the authorised FSSAI officer, 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 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is assuming that label rectification is available as a matter of right for any deficiency. The CBIC-FSSAI rectification dispensation covers only specific items — per-serve percentage contribution to recommended dietary allowance, date of expiry alongside best-before date — and only when the corrected information is supplied by the manufacturer and verified by the authorised officer. Rectification outside these permitted categories is not sanctioned; a consignment with non-rectifiable label deficiencies faces re-export or confiscation, not a second chance at bonded-warehouse correction.