Other
Chemically modified animal, vegetable or microbial fats and oils (inedible)
HSN 1518 00 19 covers other chemically modified or inedible fats and oils subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006. Consignments must be routed through designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT). Central Board of Indirect Taxes and Customs (CBIC) labelling-rectification and e-Sanchit document-verification instructions apply as additional customs-level 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 the FSSAI Import Licence (document code 911001) before filing the bill of entry. Upload the licence in e-Sanchit together with the Certificate of Analysis — food and supplement (document code 0010FS) and the specimen copy of label (document code 0110FS); 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 10/2022-Cus dated 28-06-2022
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Import through a non-designated port renders the consignment liable to detention and re-export.General Note 4(D) of Schedule I, ITC (HS) 2022
- 3Where labelling deficiencies are identified at the port, rectification is permitted only for the specific items listed under CBIC Instruction 09/2023-Cus dated 07-03-2023 — including per-serve RDA contribution and expiry/best-before date — by affixing a single non-detachable sticker next to the principal display panel without altering the original label. All rectification must be completed at a customs-bonded warehouse before visual inspection or re-inspection by the authorised FSSAI officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · 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 the FSSAI Import Licence as the sole document required at port, while neglecting the concurrent e-Sanchit upload of the Certificate of Analysis (0010FS) and the specimen label copy (0110FS). Customs officers conducting PGA-facilitated-bill verification will deny out-of-charge if any of the three mandatory document codes are absent from e-Sanchit, irrespective of whether the FSSAI licence itself is current — triggering demurrage and ground rent at the designated port until the deficiency is remedied.