Other
Other fixed vegetable or microbial fats and oils, unrefined fractions
HSN 1515 90 99 (other fixed vegetable or microbial fats and oils) 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) administers the ITC (HS) policy condition, and the Central Board of Indirect Taxes and Customs (CBIC) oversees the e-Sanchit document-verification requirement 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 the FSSAI Import Licence (document code 911001) before filing the bill of entry and upload it in e-Sanchit. The Certificate of Analysis for food and supplements (document code 0010FS) and the Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit prior to customs out-of-charge.FSSAI Import Licence · document codes 911001, 0010FS, 0110FS · CCR e-Sanchit requirement
- 2Route the consignment 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 pending re-routing or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labelling complies with the FSS (Labelling and Display) Regulations, 2020. Any rectifiable labelling deficiency — including per-serve RDA contribution and expiry date — must be corrected at the customs bonded warehouse by a single non-detachable sticker affixed next to the principal display panel, before visual inspection by the authorised FSSAI officer, per CBIC Instruction 10/2022-Customs dated 28-06-2022 as modified by CBIC Instruction 09/2023-Cus dated 07-03-2023.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating a labelling deficiency as correctable at any stage, without recognising that rectification is confined strictly to the customs bonded warehouse before the authorised officer's visual inspection — not after. An FSSAI Import Licence that is current does not itself cure a labelling non-compliance: if the label is deficient beyond the categories listed in the FSS (Import) Regulations, 2017 and the permitted-rectification orders, the consignment faces detention and potential re-export, regardless of the Certificate of Analysis.