Other
Other insect waxes, spermaceti, refined or coloured vegetable waxes
HSN 1521 90 90 (other vegetable waxes, insect waxes, and spermaceti) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including mandatory upload of a Certificate of Analysis and a specimen label copy at the bill of entry. Directorate General of Foreign Trade (DGFT) policy under General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts import to designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) verifying document compliance before out-of-charge.
- Import Licence from FSSAI
- Certificate of Analysis from FSSAI
- Specimen label copy 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 in e-Sanchit the FSSAI Import Licence (document code 911001), a Certificate of Analysis for food and supplements (document code 0010FS), and a specimen copy of the label (document code 0110FS) before filing the bill of entry. The proper officer will verify these uploads prior to granting out-of-charge.FSSAI Import Licence · document codes 911001, 0010FS, 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-designated port entry 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 10/2022-Cus dated 28-06-2022
- 3Address any labelling deficiencies at customs bonded warehouses before visual inspection by affixing a single non-detachable sticker next to the principal display panel, without altering original label information. Rectifiable items include per-serve dietary allowance contributions and expiry/best-before date, provided the manufacturer itself supplies the corrected information.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating the FSSAI Import Licence alone as sufficient for out-of-charge, without separately uploading the Certificate of Analysis (0010FS) and the specimen label copy (0110FS) in e-Sanchit. All three documents must be present and linked to the bill of entry before the proper officer may grant out-of-charge; a missing Certificate of Analysis in particular triggers a hold that cannot be resolved by a subsequent rectifiable-labelling dispensation, since the COA goes to product safety — not labelling — parameters.