Other
Linseed, whether or not broken (non-food-grade, other)
HSN 1204 00 90 (Linseed, whether or not broken — Other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit document verification before out-of-charge. General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), restricts food import entry to designated ports, with Central Board of Indirect Taxes and Customs (CBIC) instructions governing labelling rectification at 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 (document code 911001) and upload it in e-Sanchit together with a Specimen Copy of Label (document code 0110FS) before filing the bill of entry. The customs proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · 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 under General Note 4(D) of Schedule I of the ITC (HS) 2022. Entry through a non-designated port renders the consignment 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 may be carried out at customs bonded warehouses before visual inspection by affixing a single non-detachable sticker next to the principal display panel, covering per-serve RDA contribution and expiry/best-before date information, without altering the original label. Rectification is permitted only for categories specified under Regulation 6 of the FSS (Import) Regulations, 2017 and FSSAI orders dated 22-05-2018, 14-01-2019, and 18-11-2022.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 treating the labelling-rectification dispensation as a cure for a missing or expired FSSAI Import Licence. The rectification regime under CBIC Instruction 10/2022-Cus and the FSSAI order dated 18-11-2022 applies exclusively to specified labelling deficiencies; it confers no relief where document code 911001 is absent from e-Sanchit. A consignment presenting without a current FSSAI Import Licence will be detained at the designated port pending NOC, accruing demurrage and ground rent regardless of the label's compliance status.