Other
Other molasses from sugar extraction or refining
HSN 1703 90 90 (Other molasses) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. Consignments must comply with food-import entry-point restrictions under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) administering policy and customs-clearance overlays respectively.
- 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) and upload it in e-Sanchit before the bill of entry is filed. A specimen copy of the product label (document code 0110FS) must also be uploaded; the customs proper officer will verify both documents prior to granting out-of-charge.FSSAI Import Licence document code 911001 · Label document code 0110FS · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Where labelling deficiencies are identified at the port, rectification is permitted only for the categories specified under Regulation 6 of the FSS (Import) Regulations, 2017 and FSSAI orders dated 22-05-2018 and 14-01-2019. Rectification must be carried out at a customs-bonded warehouse by affixing a single non-detachable sticker next to the principal display panel without altering the original label; all corrections must be verified by the authorised officer before visual inspection.CBIC Instruction 10/2022-Cus 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 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is treating the FSSAI Import Licence upload as the sole clearance gate and overlooking the designated food-import entry-point restriction under General Note 4(D). A consignment with a current and uploaded FSSAI licence that arrives at a non-designated port faces detention and demurrage until the proper officer resolves the entry-point non-compliance — rectification of the port of arrival is not a labelling issue and falls outside the rectifiable-labelling dispensation entirely.