Edible grade
Edible grade hydrogenated or inter-esterified vegetable fats and oils
HSN 1516 20 91 (edible-grade hydrogenated or inter-esterified vegetable fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and consignments must enter through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy, and the Central Board of Indirect Taxes and Customs (CBIC) applies procedural customs overlays at the bill-of-entry stage.
- 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.
- 1Secure 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 a specimen copy of the label (document code 0110FS); the customs proper officer will verify all three before granting out-of-charge.FSSAI Import Licence document code 911001 · Certificate of Analysis 0010FS · Specimen label 0110FS · CCR PGA-facilitation instruction
- 2Route the consignment through one of the designated food-import entry points. Labelling deficiencies identified at the port may be rectified at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, in accordance with CBIC Instruction 10/2022-Cus and the FSS (Labelling and Display) Regulations, 2020.General Note 4(D) of Schedule I ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Apply the rectifiable-labelling procedure strictly: per-serve percentage contribution to recommended dietary allowance and date-of-expiry information may be added by sticker at the bonded warehouse, but only where the manufacturer has provided the underlying data and an authorised officer or representative verifies it before visual inspection or re-inspection.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating the FSSAI Import Licence upload as sufficient and overlooking the concurrent requirement to upload both the Certificate of Analysis (0010FS) and the specimen label (0110FS) in e-Sanchit. A bill of entry presented with only the licence is flagged for PGA routing, attracting detention and demurrage while the missing documents are sourced; label rectification at the bonded warehouse does not cure an absent Certificate of Analysis.