Crude oil
Crude coconut (copra) oil, unrefined vegetable fat
HSN 1513 11 00 (Crude coconut oil) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, and import is channelled exclusively through a State Trading Enterprise except the STC, subject to paragraph 2.20 of the Foreign Trade Policy as notified by the Directorate General of Foreign Trade (DGFT) vide Notification 46/2015-20 dated 21-12-2020. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points applies as an additional Central Board of Indirect Taxes and Customs (CBIC) overlay.
- Import Licence from FSSAI
- Certificate of Analysis 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 a valid FSSAI Import Licence (document code 911001) and ensure the Certificate of Analysis for food and supplement (document code 0010FS) and the Specimen Copy of Label (document code 0010FS) 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 codes 911001 and 0010FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Confirm that import is routed through a State Trading Enterprise (excluding STC) as mandated under paragraph 2.20 of the Foreign Trade Policy. Direct import by a non-STE entity is prohibited under the ITC (HS) Restricted-import regime and attracts DGFT enforcement.DGFT Notification 46/2015-20 dated 21-12-2020 · Para 2.20, Foreign Trade Policy
- 3Ensure the consignment arrives at a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Label deficiencies identified at port may be rectified by affixing a single non-detachable sticker next to the principal display panel, in compliance with the FSS (Labelling and Display) Regulations, 2020, before visual inspection by the authorised FSSAI officer.General Note 4(D), ITC (HS) Schedule I 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole compliance gate and overlooking the STE-channelling condition under paragraph 2.20 of the Foreign Trade Policy. A non-STE entity that imports directly — even with a current FSSAI licence and all e-Sanchit documents uploaded — is in breach of the ITC (HS) Restricted-import policy, exposing the consignment to confiscation and a DGFT penalty. Verify STE authority before placing the purchase order, not at the bill-of-entry stage.