Other
Chemically modified animal, vegetable or microbial fats and oils, inedible mixtures
HSN 1518 00 39 (Other chemically modified fats and oils) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Consignments must enter only through the 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) and the Central Board of Indirect Taxes and Customs (CBIC).
- 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 a valid FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Certificate of Analysis (document code 0010FS) and the Specimen Copy of Label (document code 0110FS); the proper officer will verify all three documents before granting out-of-charge.FSSAI Import Licence · document codes 911001, 0010FS, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment exclusively through one of the designated food-import entry points as required under 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 diversion or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labels comply with the FSS (Labelling and Display) Regulations, 2020 before vessel departure. Permitted port-side rectification is limited to affixing a single non-detachable sticker without altering the original label; the rectification must occur in a customs-bonded warehouse before visual inspection by the authorised officer.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 frequent error on this tariff line is treating the port-side rectification dispensation as a licence to ship with incomplete labels. The FSSAI-CBIC rectification window covers only specified labelling deficiencies — per-serve dietary contribution and expiry date — and only where the manufacturer has supplied the corrective information; missing regulatory particulars not covered by the dispensation cannot be rectified at port and the consignment faces detention or re-export. Upload all three e-Sanchit documents before the bill of entry is filed, not at the inspection stage.