Other
Other fixed vegetable fats and oils, refined or unrefined
HSN 1515 19 90 (other fixed vegetable fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards (Import) Regulations, 2017. Consignments must enter through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) instruction overlays governing rectifiable labelling and out-of-charge.
- 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 and ensure all three mandatory documents — FSSAI Import Licence (document code 911001), Certificate of Analysis for food and supplements (document code 0010FS), and Specimen Copy of Label (document code 0110FS) — are uploaded in e-Sanchit before the bill of entry is filed. Customs out-of-charge will not be granted until the proper officer verifies these uploads.FSSAI Import Licence (911001) · Certificate of Analysis (0010FS) · Specimen Copy of Label (0110FS) · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling conforms to the Food Safety and Standards (Labelling and Display) Regulations, 2020. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker adjacent to the principal display panel, verified by the authorised FSSAI officer, before visual inspection.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating a valid FSSAI Import Licence as sufficient and overlooking the Certificate of Analysis upload in e-Sanchit. All three document codes — 911001, 0010FS, and 0110FS — are independently verified by the proper officer before out-of-charge; a missing Certificate of Analysis detains the consignment at the port regardless of licence currency. Rectifiable labelling concessions do not extend to missing PGA clearance documents.