Edible grade
Chemically modified edible fats and oils, inedible fat mixtures
HSN 1518 00 21 (edible-grade chemically modified fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Import entry is restricted to designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight 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 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.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through a designated food-import port listed in the ITC (HS) 2022 General Note 4(D) Annexure. Arrival at a non-designated port renders the consignment liable to detention and prevents FSSAI NOC issuance regardless of document completeness.General Note 4(D) of Schedule I of ITC (HS) 2022
- 3Ensure labelling complies with FSS (Labelling and Display) Regulations, 2020. Permitted rectification of specified labelling deficiencies — including per-serve RDA contribution and expiry/best-before date — may be carried out at customs bonded warehouses before visual inspection, by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating the rectifiable-labelling dispensation as a broad licence to ship non-compliant labels. The dispensation is narrow: only the specific fields listed in CBIC Instruction 10/2022-Customs — per-serve RDA contribution and expiry/best-before date — may be rectified at port, and only by the manufacturer's own declaration on a non-detachable sticker. Labels missing mandatory FSS (Labelling and Display) Regulations, 2020 information beyond these fields are not rectifiable at port and attract consignment detention pending re-export or destruction.