Refined sugar containing added flavouring or colouring matter
Refined sugar with added flavouring or colouring matter
HSN 1701 91 00 (Refined sugar containing added flavouring or colouring matter) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments restricted to designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022. All import contracts under ITC (HS) code 1701 must additionally be registered with the Agricultural and Processed Food Products Export Development Authority (APEDA) before shipment. The Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays apply at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- APEDA contract registration from APEDA
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Register the import contract with the Agricultural and Processed Food Products Export Development Authority under APEDA Trade Notice Sugar/Import/01/2019 dated 03-07-2019 before shipment. Every sugar import contract under ITC (HS) code 1701, including this tariff line, is subject to compulsory APEDA registration.APEDA Trade Notice Sugar/Import/01/2019 dated 03-07-2019
- 2Obtain an FSSAI Import Licence (document code 911001) and upload it in e-Sanchit along with a Specimen Copy of Label (document code 0110FS) before filing the bill of entry. The customs proper officer will verify these uploads before granting out-of-charge.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Import Licence document code 911001 · Label document code 0110FS
- 3Route the consignment through one of the designated food-import entry points compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Where labelling deficiencies arise, rectification may be carried out at customs bonded warehouses by affixing a single non-detachable sticker before visual inspection by the authorised FSSAI officer, per CBIC Instruction 09/2023-Cus dated 07-03-2023.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022
The error most frequently encountered on this tariff line is overlooking the APEDA contract-registration requirement — importers focus on the FSSAI licence and assume that is the only pre-shipment obligation. Shipments arriving without a valid APEDA registration are detained at the port of entry pending regularisation, attracting demurrage and ground rent that accumulate independently of the FSSAI clearance timeline. APEDA registration must be completed before the contract is executed, not at the bill-of-entry stage.