In solid form
Solid fructose and high-fructose sugar (crystalline, powdered)
HSN 1702 60 10 (solid fructose) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and the FSS (Labelling and Display) Regulations, 2020. General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), restricts import to designated food-import entry points. Central Board of Indirect Taxes and Customs (CBIC) e-Sanchit document verification applies at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-entry-point declaration from DGFT
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 before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI · Food Safety and Standards Act, 2006 · FSS (Import) Regulations, 2017 · document codes 911001 and 0110FS
- 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. Diversion to a non-designated port renders the consignment 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 the label meets FSS (Labelling and Display) Regulations, 2020 requirements, including per-serve percentage contribution to recommended dietary allowance and dual date-of-expiry/best-before markings. Rectifiable labelling deficiencies must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel, without altering the original label, before visual inspection by the authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating label deficiencies as automatically rectifiable and delaying corrections until customs inspection. The rectifiable-labelling dispensation under CBIC Instruction 10/2022-Customs and the FSSAI clarification order dated 18 November 2022 applies only to specified information items — per-serve RDA contribution and expiry/best-before dates — and only where the manufacturer itself provides the correction; deficiencies beyond this permitted list are grounds for consignment detention or re-export, not rectification.