Palmyra sugar
Palmyra sugar, specialty solid sugar product
HSN 1702 90 10 (Palmyra sugar) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Import entry points are governed by General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill-of-entry stage.
- 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 (document code 911001) before the bill of entry is filed. Upload the licence and a specimen copy of label (document code 0110FS) in e-Sanchit; the proper officer will verify both uploads before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen copy of label document code 0110FS · CBIC CCR for HSN 1702 90 10
- 2Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-compliant port of import will trigger consignment detention pending FSSAI clearance.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure all label information meets the FSS (Labelling and Display) Regulations, 2020, including per-serve RDA percentages and expiry/best-before dates. Rectifiable labelling deficiencies may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, subject to authorised-officer verification, per CBIC Instruction 10/2022-Customs dated 28-06-2022 and the FSSAI clarification order dated 18-11-2022.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 submitting labels that comply with earlier FSSAI dispensation orders but omit the per-serve RDA percentage contributions and the dual date requirement (expiry alongside best-before) mandated by the FSS (Labelling and Display) Regulations, 2020. Rectification is permitted at the bonded warehouse only when carried out before visual inspection by the authorised officer; labels presented after inspection are treated as non-rectifiable deficiencies, potentially resulting in consignment rejection and re-export at the importer's cost.