Of other cereals
Worked cereal grains of other cereals (rolled, flaked, pearled, kibbled)
HSN 1104 19 00 (Of other cereals) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and food-safety clearance under the Food Safety and Standards Act, 2006. Consignments must comply with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) customs overlay applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Food grade certificate from FSSAI
- Specimen copy of label from FSSAI
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 ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The food grade certificate (document code 6570FS) and specimen copy of label (document code 0110FS) must also be uploaded in e-Sanchit prior to customs out-of-charge.FSSAI Import Licence (document code 911001) · Food grade certificate (6570FS) · Specimen copy of label (0110FS) · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import entry point 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 ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Where labelling deficiencies exist, rectification may be carried out at customs bonded warehouses before visual inspection by the authorised FSSAI officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Permitted rectifiable items include per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date, subject to manufacturer confirmation.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is conflating the rectifiable-labelling dispensation with a general licence to import non-compliant labels. The dispensation under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSSAI orders of 22-05-2018 and 14-01-2019 covers only specified items — including per-serve RDA contribution and expiry date — and rectification must occur at the bonded warehouse before FSSAI inspection, not after. A label deficiency outside the permitted list results in consignment detention or rejection, not rectification.