Refined mustard oil of edible grade
Refined edible mustard oil, other rape or colza oil
HSN 1514 99 20 (Refined mustard oil of edible grade) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under the ITC (HS) import policy, and Central Board of Indirect Taxes and Customs (CBIC) instructions govern e-Sanchit document verification at the bill of entry.
- 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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Certificate of Analysis — food and supplement (document code 0010FS) and the Specimen Copy of Label (document code 0110FS); the customs proper officer will verify all three 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 compliant 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 and prevents out-of-charge regardless of the completeness of other FSSAI documentation.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure all label information meets the Food Safety and Standards (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date. Rectifiable labelling deficiencies must be corrected by affixing a single non-detachable sticker at the customs bonded warehouse before visual inspection by the authorised officer, without altering the original label.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Import) Regulations, 2017
The most common error on this tariff line is arriving at a designated food-import port with the FSSAI Import Licence in order but with a label that omits the per-serve RDA percentage or the dual expiry-date format required under the FSS (Labelling and Display) Regulations, 2020. A labelling deficiency that falls outside the permitted rectification list cannot be corrected at the port and will result in re-export or confiscation; the rectification dispensation applies only to the specific items listed in CBIC Instruction 10/2022-Cus and the FSSAI clarification order of 18 November 2022, and the correction must be completed before, not after, visual inspection.