Molasses, edible
Edible molasses from sugar extraction or refining
HSN 1703 90 10 (Molasses, edible) 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. 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), and the Central Board of Indirect Taxes and Customs (CBIC) enforces documentary verification at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from importer
- ITC (HS) 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) and upload it in e-Sanchit before filing the bill of entry. A Specimen Copy of Label (document code 0110FS) must also be uploaded; customs out-of-charge will not be granted until both documents are verified by the proper officer.FSSAI Import Licence 911001 · Specimen Copy of Label 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Ensure the consignment is routed 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 the ITC (HS) 2022
- 3Rectify any permissible labelling deficiencies — including per-serve RDA percentage contribution and expiry date alongside best-before date — at a customs bonded warehouse before the authorised officer's inspection, by affixing a single non-detachable sticker without altering the original label. Rectification must follow the dispensation under Regulation 6 of the FSS (Import) Regulations, 2017 and FSSAI orders dated 22-05-2018 and 14-01-2019, as extended by CBIC Instruction 09/2023-Cus dated 07-03-2023.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order F.No.Import/TFM/Apex/2022-FSSAI dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole pre-shipment obligation and overlooking label compliance under the FSS (Labelling and Display) Regulations, 2020. Rectifiable labelling defects must be corrected at a customs bonded warehouse before the authorised officer's inspection — not after out-of-charge — and only the specific fields listed in the FSSAI dispensation qualify for post-import rectification; any other labelling non-conformance will result in consignment detention and potential re-export at the importer's cost.