Other
Fructose and fructose syrup, over 50% fructose dry weight
HSN 1702 60 90 (Other fructose and fructose syrup containing more than 50% fructose by weight in the dry state) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. 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 a current 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; the proper officer must verify both uploads prior to 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 one of the designated food-import entry points. Consignments arriving at non-designated ports are held and cannot receive out-of-charge until compliant port arrangements are established.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Ensure labelling meets FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date. Rectifiable labelling deficiencies may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering original label information, before authorised officer inspection.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating the FSSAI Import Licence upload as the sole customs obligation and overlooking the Specimen Copy of Label requirement. Where the label omits per-serve dietary allowance percentages or carries only a best-before date without an expiry date, rectification must occur at the customs bonded warehouse before visual inspection — not after. A label deficiency that is not rectifiable under the approved FSSAI dispensation will result in consignment detention and potential re-export, not merely a labelling correction order.