Other
Hydrogenated or modified vegetable fats and oils, not further prepared
HSN 1516 20 29 (Other vegetable fats and oils, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) policy controls and Central Board of Indirect Taxes and Customs (CBIC) procedural overlays applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Certificate of Analysis from FSSAI
- Specimen copy of label from importer
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 ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The Certificate of Analysis for food and supplement (document code 0010FS) and the specimen copy of label (document code 0110FS) must also be uploaded in e-Sanchit prior to out-of-charge.FSS (Import) Regulations, 2017 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention and cannot receive out-of-charge clearance regardless of FSSAI licence validity.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Verify label compliance against the FSS (Labelling and Display) Regulations, 2020 before shipment. Where permissible labelling deficiencies exist — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — rectification must be completed at the customs bonded warehouse using a single non-detachable sticker affixed next to the principal display panel, before visual inspection by the authorised officer.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 common error on this tariff line is treating label deficiencies as a post-clearance matter. The rectifiable-labelling dispensation under the FSS (Import) Regulations, 2017 and the FSSAI clarification order dated 18-11-2022 permits correction only at the customs bonded warehouse before the authorised officer's visual inspection — not after out-of-charge. A consignment released with uncorrected mandatory label information (including per-serve RDA percentages and dual date declarations) is treated as a regulatory non-conformance under the FSS (Labelling and Display) Regulations, 2020, exposing the importer to product detention and potential re-export.