In solid form
Solid glucose and glucose syrup, 20-50% fructose content
HSN 1702 40 31 (Glucose in solid form) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, read with the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Import entry is restricted to 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 enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-import 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 the FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload a Specimen Copy of the Label (document code 0110FS); the customs proper officer is instructed to verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment exclusively through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention and re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labels meet the FSS (Labelling and Display) Regulations, 2020 before shipment. Rectifiable labelling deficiencies — including per-serve RDA contribution and expiry/best-before date information — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, prior to inspection by the authorised FSSAI officer.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is uploading the FSSAI Import Licence in e-Sanchit while omitting the Specimen Copy of Label (document code 0110FS), treating the label upload as a secondary formality. Both documents are mandatory preconditions for out-of-charge, and a missing label upload results in consignment detention at the designated port regardless of the licence being current. Rectifiable labelling deficiencies may be corrected at the bonded warehouse — but only those categories enumerated under CBIC Instruction 09/2023-Cus; structural non-compliance with the FSS (Labelling and Display) Regulations, 2020 is not rectifiable at port.