Other
Other sugars, invert sugar and high-fructose sugar syrups
HSN 1702 90 90 (Other sugars including invert sugar and high-fructose syrup blends) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, with entry restricted to designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022. Directorate General of Foreign Trade (DGFT) Restricted-import policy and Central Board of Indirect Taxes and Customs (CBIC) customs instructions apply as additional clearance overlays.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food-import port compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; out-of-charge will not be granted until both documents are verified by the proper officer.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 only 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 under FSSAI import regulations.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure the import label complies with the FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date requirements. Any 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 FSSAI officer.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 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is conflating the rectifiable-labelling dispensation with a general labelling waiver. The dispensation under CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022 covers only specific parameters — per-serve RDA contribution and expiry/best-before dates — and only where the correction is manufacturer-provided and verified by the authorised officer. Labels missing the FSSAI licence number or nutrition declaration in the prescribed format are not rectifiable at port and will result in consignment detention pending re-export or destruction.