Caramel
Caramel, sugar syrups and invert sugar blends
HSN 1702 90 40 (Caramel) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with import permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy condition, and the Central Board of Indirect Taxes and Customs (CBIC) applies customs-level documentation controls including the rectifiable-labelling regime.
- 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 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 Import Licence · e-Sanchit document codes 911001 and 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 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 re-routing or confiscation.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Ensure all labelling complies with FSS (Labelling and Display) Regulations, 2020 before shipment. Where permissible deficiencies exist — such as missing per-serve dietary contribution figures or expiry-date presentation — rectification must be carried out at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering the original label.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 label deficiencies as a post-arrival administrative matter that can be corrected freely at the port. The rectifiable-labelling dispensation is narrow — it covers specified items such as per-serve dietary contribution and expiry-date format, and rectification must be performed in customs bonded warehouses before visual inspection by the authorised officer, using a non-detachable sticker that does not alter the original label. Any deficiency outside the permitted list, or any attempt to rectify after the authorised officer's inspection, is treated as a non-conforming import under the FSS (Import) Regulations, 2017, attracting re-export or destruction of the consignment.