Other
Coconut oil fractions, other than crude (refined, fractionated)
HSN 1513 19 00 (other coconut oil fractions, whether or not refined) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory documents verified at the bill-of-entry stage. Import under this tariff line is also Restricted through State Trading Enterprises under ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), subject to Para 2.20 of the Foreign Trade Policy per DGFT Notification 46/2015-20 dated 21-12-2020. Entry is further governed by the 79 designated food-import port restriction under General Note 4(D) of Schedule I of ITC (HS) 2022.
- 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 current FSSAI Import Licence before dispatch and ensure it is uploaded in e-Sanchit under document code 911001 at the bill of entry. Import through a State Trading Enterprise is mandatory under ITC (HS) policy per DGFT Notification 46/2015-20 dated 21-12-2020, subject to Para 2.20 of the Foreign Trade Policy; the STE channel must be confirmed before the purchase order is placed.DGFT Notification 46/2015-20 dated 21-12-2020 · Para 2.20 of the Foreign Trade Policy · FSSAI Import Licence document code 911001
- 2Upload the Certificate of Analysis (food and supplement) and Specimen Copy of Label in e-Sanchit under document code 0010FS before filing the bill of entry. The customs proper officer will verify that all three mandatory documents — FSSAI Import Licence, Certificate of Analysis, and Specimen Copy of Label — are present in e-Sanchit prior to granting out-of-charge.CCR mandatory-document requirement · document code 0010FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 3Route the consignment only through one of the 79 designated food-import ports under General Note 4(D) of Schedule I of ITC (HS) 2022. Labelling deficiencies permissible for rectification at the port under FSS (Labelling and Display) Regulations, 2020 — including per-serve RDA contributions and expiry-date affixation — must be corrected in a customs bonded warehouse by a single non-detachable sticker before visual inspection by the authorised FSSAI officer.General Note 4(D), ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
The most common error on this tariff line is treating the STE-channel requirement as a formality and filing the bill of entry in the name of a private importer directly. Import is restricted to State Trading Enterprises (except STC) under Para 2.20 of the Foreign Trade Policy; a consignment arriving without a valid STE channel contract is treated as an unauthorised Restricted-import and is liable to confiscation, irrespective of whether the FSSAI Import Licence is otherwise current and uploaded.