Other
Chemically modified fats and oils, inedible mixtures (residual category)
HSN 1518 00 40 (Other chemically modified fats and oils) is subject to a Prohibited import status under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT); no import is permitted under this tariff line without an applicable policy-level carve-out. Where bills are PGA-facilitated, the customs proper officer must verify that a Certificate of Analysis (document code 0010FS) and Health Certificate (document code 6360AQ) have been uploaded in e-Sanchit before out-of-charge.
- Certificate of Analysis from FSSAI
- Health Certificate from issuing authority
- ITC (HS) policy compliance from DGFT
- 1Confirm the import-policy status before placing a purchase order: this CTI carries a Prohibited classification under the ITC (HS) import policy. No consignment may be imported under HSN 1518 00 40 unless a specific DGFT policy carve-out or licence applies to the transaction.ITC (HS) import policy, Chapter 15 · DGFT — Prohibited status for CTI 1518 00 40
- 2For any PGA-facilitated bill of entry that has not been routed through the PGA for NOC, ensure the Certificate of Analysis for food and supplement (document code 0010FS) and Health Certificate (document code 6360AQ) are uploaded in e-Sanchit before the customs proper officer issues out-of-charge.ITC (HS) import policy CCR · e-Sanchit document codes 0010FS and 6360AQ
The most common error on this tariff line is misclassifying a chemically modified fat or oil into an adjacent edible or industrial heading to circumvent the Prohibited status. Customs officers are specifically instructed to verify document uploads on PGA-facilitated bills, and a consignment presented under an incorrect heading is liable to re-export or confiscation under the Customs Act, 1962 in addition to DGFT penalty proceedings.