Edible grade
Edible grade hydrogenated or inter-esterified vegetable fats and oils
HSN 1516 20 21 (edible grade vegetable fats and oils, partly or wholly hydrogenated or inter-esterified) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Directorate General of Foreign Trade (DGFT) policy requires entry only through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) verification of mandatory e-Sanchit documents before 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 current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Certificate of Analysis (document code 0010FS) and the Specimen Copy of Label (document code 0110FS); the proper officer will verify all three are present before granting out-of-charge.FSSAI Import Licence document code 911001; Certificate of Analysis 0010FS; Specimen Copy of Label 0110FS — CCR e-Sanchit requirement
- 2Route the consignment only through a designated food-import entry point listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending redirection or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labels conform to the FSS (Labelling and Display) Regulations, 2020 before customs inspection. Certain labelling deficiencies — including per-serve dietary contribution data and expiry/best-before information — may be rectified at a customs bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel, without altering original label content, subject to authorised officer verification.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 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most frequent error on this tariff line is relying on the rectifiable-labelling dispensation as a fallback rather than securing label compliance before shipment. The port-level sticker remedy is available only for the specific fields enumerated in CBIC Instruction 10/2022-Customs and its successor Instruction 09/2023-Cus; labelling deficiencies outside that defined list are not rectifiable at port, and a consignment detained for non-rectifiable label non-compliance faces re-export or confiscation — with demurrage and ground rent accruing throughout.