Edible grade
Edible grade fixed vegetable or microbial fats and oils
HSN 1515 19 10 (Edible grade fixed vegetable or microbial fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and food-safety clearance under the Food Safety and Standards Act, 2006. Central Board of Indirect Taxes and Customs (CBIC) customs overlay and Directorate General of Foreign Trade (DGFT) policy controls apply as additional clearance requirements, and consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the 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 the FSSAI Import Licence (document code 911001) and ensure it is current before filing the bill of entry. Upload the licence in e-Sanchit; customs out-of-charge will not be granted until the FSSAI NOC is verified in the system.FSSAI Import Licence document code 911001 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Upload the Certificate of Analysis for food and supplement (document code 0010FS) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before the bill of entry is presented. The proper officer must verify both documents are present before granting out-of-charge on PGA-facilitated bills.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order F.No.Import/TFM/Apex/2022-FSSAI dated 18-11-2022
- 3Route the consignment through a designated food-import entry point as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Where labelling deficiencies exist, rectification must be carried out at a customs bonded warehouse before visual or re-inspection by the authorised FSSAI officer, using a single non-detachable sticker affixed next to the principal display panel without altering the original label.General Note 4(D), ITC (HS) Schedule I 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is arriving at port with an FSSAI Import Licence but with label deficiencies that go beyond the permitted rectifiable categories under FSS (Labelling and Display) Regulations, 2020. Irrectifiable labelling defects — those not covered by the specific dispensation list in CBIC Instruction 10/2022-Cus — cannot be corrected at the bonded warehouse and expose the consignment to detention, re-export, or confiscation; importers must audit labels against the full FSS (Import) Regulations, 2017 requirements before shipment.