Fixed vegetable oils of edible grade namely the following: mango kernel oil, mahua oil, rice bran oil
Edible fixed vegetable oils (mango kernel, mahua, rice bran)
HSN 1515 90 40 (edible-grade mango kernel oil, mahua oil, and rice bran oil) 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) entry-point policy under General Note 4(D) of Schedule I of the ITC (HS) 2022 apply as additional clearance requirements.
- 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 the bill of entry is filed. Ensure the licence (document code 911001), the Certificate of Analysis — food and supplement (document code 0010FS), and the Specimen Copy of Label (document code 0110FS) are all uploaded in e-Sanchit prior to customs out-of-charge.FSSAI Import Licence · document codes 911001, 0010FS, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 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. Diversion to a non-designated port will result in consignment detention pending re-routing or re-export.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Address any labelling deficiencies before visual inspection by the authorised officer. Rectification must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel without altering the original label, covering permissible deficiencies under the FSS (Labelling and Display) Regulations, 2020 and FSSAI orders dated 22-05-2018 and 14-01-2019.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most frequent error on this tariff line is treating label rectification as an on-demand remedy available at any stage of the customs process. Rectification is permitted only at a customs bonded warehouse before the authorised officer's visual inspection — not after. Presenting a consignment for inspection with non-conforming labels, then attempting sticker-correction during or after the inspection, is treated as a fresh labelling violation and can trigger hold, re-inspection fees, and extended ground rent accrual.