In solid form
Solid glucose and glucose syrup, low fructose content
HSN 1702 30 31 (Solid glucose, not containing fructose or containing less than 20% fructose by dry weight) 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 is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) administering the underlying import policy and the Central Board of Indirect Taxes and Customs (CBIC) overseeing customs verification.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-entry-point declaration to CBIC
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 and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. A specimen copy of the product label must simultaneously be uploaded under document code 0110FS; the customs proper officer will verify both documents before granting out-of-charge.FSSAI Import Licence document code 911001 · Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment exclusively through a designated food-import entry point 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 re-routing or re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Verify label compliance against the FSS (Labelling and Display) Regulations, 2020 before shipment. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry date alongside best-before date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker adjacent to the principal display panel, provided the correction is made by the manufacturer and verified by the authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022, Para 2(i) · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating a label deficiency as routinely rectifiable at port without understanding the strict conditions: only the specific shortfalls listed under CBIC Instruction 10/2022-Customs qualify for port-level rectification, and the correction must originate from the manufacturer — not the importer or clearing agent. A non-manufacturer-issued sticker or any alteration to the original label panel constitutes a separate FSS (Import) Regulations violation; where the authorised officer determines the deficiency is not rectifiable, the consignment faces re-export or destruction.