Other
Hydrogenated or modified vegetable fats and oils, not further prepared
HSN 1516 20 99 covers residual hydrogenated, inter-esterified, re-esterified, or elaidinised vegetable fats and oils, and is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006. Consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) administering the applicable policy overlays.
- 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 and upload the FSSAI Import Licence (document code 911001), a Certificate of Analysis for food and supplements (document code 0010FS), and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. Customs out-of-charge will not be granted until all three documents are verified in e-Sanchit.FSSAI Import Licence 911001 · document codes 0010FS, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment exclusively through a designated food-import entry point in compliance with 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 re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies are identified, confirm that rectification is limited to the categories permitted under FSS (Labelling and Display) Regulations, 2020 and CBIC Instruction 10/2022-Cus. Rectification must be carried out at a customs bonded warehouse before visual inspection by the authorised officer, using a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Cus 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 a valid FSSAI Import Licence as sufficient for out-of-charge without separately verifying that the Certificate of Analysis (document code 0010FS) and the Specimen Copy of Label (document code 0110FS) are also uploaded in e-Sanchit. All three documents are independently mandatory; absence of any one triggers detention at the designated port. The rectifiable-labelling dispensation covers only specified nutritional and date-related omissions — it does not cure a missing FSSAI clearance document.