Other
Other cereal flours excluding wheat and meslin
HSN 1102 90 29 (Other cereal flours) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements and port-entry controls under the Food Safety and Standards Act, 2006. Directorate General of Foreign Trade (DGFT) policy requires compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 restricting food imports to designated entry points, with Central Board of Indirect Taxes and Customs (CBIC) overlay on rectifiable-labelling dispensation at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food grade certificate from FSSAI
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 ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) and the Food Grade Certificate (document code 6570FS) must also be uploaded in e-Sanchit prior to customs 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 only through a designated food-import entry point as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention and re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies exist, rectification must be carried out at the customs bonded warehouse before visual inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Per-serve dietary-allowance percentage and expiry date deficiencies qualify for rectification under the FSS (Labelling and Display) Regulations, 2020 dispensation.CBIC Instruction 10/2022-Cus 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 conflating the rectifiable-labelling dispensation with a general waiver of labelling compliance — the dispensation is narrow, covering only the specific parameters listed under FSS (Labelling and Display) Regulations, 2020, and rectification must occur at the customs bonded warehouse before FSSAI inspection, not after. A consignment presented for inspection with un-rectified non-qualifying label defects is treated as non-compliant and detained pending re-labelling or re-export, with demurrage and ground rent accruing throughout.