Other
Partly hydrogenated or modified vegetable fats and oils
HSN 1516 20 19 (Other modified vegetable fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and food-safety compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and the FSS (Labelling and Display) Regulations, 2020. Consignments must comply with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points, with customs oversight administered by the 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 current FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Simultaneously upload the Certificate of Analysis (document code 0010FS) and the Specimen Copy of Label (document code 0110FS); the proper officer will verify all three documents are present before granting out-of-charge.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 a non-designated port are detained pending examination and are liable to re-export or confiscation.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure label compliance with the FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance. Where permissible labelling deficiencies exist, rectification must be completed at a customs-bonded warehouse before visual inspection, by affixing a single non-detachable sticker next to the principal display panel without altering the original label.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 treating the FSSAI Import Licence as sufficient for clearance without ensuring all three e-Sanchit uploads — document codes 911001, 0010FS, and 0110FS — are present and verified prior to out-of-charge. A PGA-facilitated bill where any one of these document codes is missing will be held by the proper officer, generating demurrage and ground rent at the designated port. Rectifiable labelling deficiencies do not excuse a missing Certificate of Analysis and cannot be corrected post out-of-charge.