Edible grade
Edible-grade fixed vegetable or microbial fats and oils
HSN 1515 90 91 (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. Import entry points are restricted to designated ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC).
- 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 it is uploaded in e-Sanchit under document code 911001 before the bill of entry is filed. Additionally, upload the Certificate of Analysis — food and supplement (document code 0010FS) and the Specimen Copy of Label (document code 0110FS); all three documents must be present in e-Sanchit before customs out-of-charge is granted.FSSAI Import Licence document code 911001 · Certificate of Analysis document code 0010FS · Specimen Copy of Label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention and re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure the imported consignment's labelling complies with the FSS (Labelling and Display) Regulations, 2020. Permissible rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker before visual inspection, without altering original label information.CBIC Instruction 10/2022-Customs 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 confusing permissible labelling rectification with a waiver of the pre-clearance documentation requirement. Rectification under Regulation 6 of the FSS (Import) Regulations, 2017 and the dispensation orders of 22-05-2018 and 14-01-2019 applies only to specified labelling deficiencies and must be completed at a customs bonded warehouse before the authorised officer's inspection — it does not cure a missing FSSAI Import Licence, an absent Certificate of Analysis, or an unlicensed port of entry, each of which independently grounds detention of the consignment.