Of maize (corn)
Worked maize grains (hulled, rolled, flaked, pearled, kibbled)
HSN 1104 23 00 (worked maize grains) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory compliance with the FSS (Import) Regulations, 2017. Consignments must also satisfy General Note 4(D) of Schedule I of the ITC (HS) 2022 on designated food-import entry points, administered by the Directorate General of Foreign Trade (DGFT) and enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Food Grade Certificate from FSSAI
- Specimen copy of label from importer
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Secure a current FSSAI Import Licence (document code 911001) before filing the bill of entry. Upload the licence in e-Sanchit along with the Specimen Copy of Label (document code 0110FS) and Food Grade Certificate (document code 6570FS); the proper officer will verify all three uploads prior to granting out-of-charge.FSSAI Import Licence 911001 · document codes 0110FS, 6570FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 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. Arrival at a non-designated port renders the consignment liable to detention pending redirection or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Address any labelling deficiencies at the customs bonded warehouse before visual inspection by the authorised officer. Rectifiable items under the FSS (Labelling and Display) Regulations, 2020 — including per-serve RDA percentages and expiry/best-before alignment — may be corrected by affixing a single non-detachable sticker next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification 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 uploading the FSSAI Import Licence while omitting either the Food Grade Certificate (6570FS) or the Specimen Copy of Label (0110FS) — both are independently mandatory and a missing document code will trigger detention at the port even where the licence itself is current and valid. Labelling rectification is permitted only for the specific deficiencies enumerated in the FSSAI clarification order dated 18-11-2022 and CBIC Instruction 10/2022-Cus; a consignment with a substantive non-conforming label — not merely a missing per-serve RDA line — remains subject to seizure or re-export.