Flour, meal and powder
Potato flour, meal and powder
HSN 1105 10 00 (Flour, meal and powder of potatoes) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. The tariff line is also subject to food-import entry-point controls under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) customs-clearance overlays applying at the bill of entry.
- 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 the mandatory documents — Specimen Copy of Label (document code 0110FS), Food Grade Certificate (document code 6570FS), and FSSAI Import Licence (document code 911001) — are uploaded in e-Sanchit before filing the bill of entry. The proper officer will verify these uploads prior to granting out-of-charge.FSSAI Import Licence document code 911001; e-Sanchit document codes 0110FS, 6570FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 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 re-export under the food-import entry-point regime.General Note 4(D) of Schedule I of ITC (HS) 2022
- 3Rectify any labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — at a customs bonded warehouse before visual inspection, by affixing a single non-detachable sticker next to the principal display panel, without altering the original label. Manufacturer-provided information must be verified by the authorised officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI; FSS (Labelling and Display) Regulations, 2020; FSS (Import) Regulations, 2017
The most common error on this tariff line is treating labelling rectification as a post-clearance option. Rectification under the FSSAI dispensation is permitted only at a customs bonded warehouse before visual inspection by the authorised officer — not after out-of-charge. A consignment released with non-compliant labels and no pre-inspection rectification is exposed to FSSAI enforcement action, potential re-export, and demurrage accruing during any re-inspection hold.