Boiled sweets, whether or not filled
Boiled sweets and sugar confectionery, not containing cocoa
HSN 1704 90 20 (Boiled sweets, whether or not filled) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port 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 ensure the Specimen Copy of Label (document code 0110FS) is uploaded in e-Sanchit before the bill of entry is filed. The proper officer will verify both documents are present before granting out-of-charge; consignments lacking either upload will be detained.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 2Route the consignment only through a designated food-import entry point as notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any label deficiency permissible under the FSS (Labelling and Display) Regulations, 2020 rectification dispensation — such as per-serve RDA contribution or expiry date — must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker before visual inspection, without altering the original label.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 3Do not import confectionery or candies containing milk or milk solids as an ingredient originating from China: such imports are prohibited until port-laboratory capacity for melamine testing is confirmed as upgraded. Additionally, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 for any consignment originating from Bangladesh, which introduces port restrictions under Para 19 of the General Notes.DGFT Notification 01/2015-20 dated 23-04-2019 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is importing confectionery from China that contains even trace quantities of milk solids — the prohibition under DGFT Notification 01/2015-20 applies to any product where milk or milk solids feature as an ingredient, not only to products marketed as milk-based. A consignment that clears FSSAI label scrutiny but carries a milk-ingredient declaration on the principal display panel will nonetheless attract detention and re-export or confiscation if the origin is China, irrespective of whether the importer considers the milk content incidental.