Other
Glucose and glucose syrup with 20-50% fructose content
HSN 1702 40 39 (glucose and glucose syrup containing 20% to less than 50% fructose in the dry state) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with a mandatory specimen copy of label uploaded in e-Sanchit before out-of-charge. 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).
- 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 the specimen copy of label under document code 0110FS; both documents must be present before the proper officer grants out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Import Licence document code 911001 · Label document code 0110FS
- 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. Arrival at a non-designated port renders the consignment liable to detention pending port-transfer or re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling information required under the FSS (Labelling and Display) Regulations, 2020 is deficient — including per-serve RDA percentages and expiry/best-before date — arrange rectification at a customs bonded warehouse before inspection. Rectification must use a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Customs dated 28-06-2022 · 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 frequent error on this tariff line is conflating the FSSAI rectifiable-labelling dispensation with a licence to ship non-compliant labels intentionally. Rectification is a port-stage remedy for minor deficiencies — per-serve RDA data or co-printed expiry dates — not a waiver of full FSS (Labelling and Display) Regulations, 2020 compliance. Consignments with structurally deficient principal-display-panel information are detained for re-labelling at the importer's cost and demurrage runs from the date of arrival.