Not defatted
Cocoa paste, not defatted (whole cocoa liquor)
HSN 1803 10 00 (Cocoa paste, not defatted) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards (Import) Regulations, 2017. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points, and the Directorate General of Foreign Trade (DGFT) Bangladesh-origin port restrictions under DGFT Notification 7/2025-26, apply as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Port-compliance declaration from DGFT
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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Simultaneously upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents are present before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Ensure all label information complies with the FSS (Labelling and Display) Regulations, 2020. Where label deficiencies are limited to per-serve RDA percentages or expiry/best-before date presentation, rectification by a single non-detachable sticker affixed at the customs bonded warehouse is permitted before visual inspection — provided the manufacturer supplies the corrected information and the authorised officer verifies it.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI order dated 18-11-2022
- 3Verify that the consignment enters through a designated food-import port under General Note 4(D) of Schedule I of the ITC (HS) 2022. If originating from or transiting Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduces port restrictions under Para 19 of the General Notes; consignments falling outside the exempted-goods lists in Paras 2 and 3 are subject to those restrictions.General Note 4(D) of Schedule I of ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is treating the FSSAI Import Licence upload as the sole pre-clearance obligation, while overlooking the Specimen Copy of Label (0110FS) as a separately mandatory e-Sanchit document. A bill of entry presenting only the licence but lacking the label specimen will not receive out-of-charge, and any labelling rectification must be completed in the customs bonded warehouse before inspection — not after; post-inspection label alterations are not permitted under the rectifiable-labelling dispensation.