Other
Other prepared couscous (non-specified varieties)
HSN 1902 40 90 (Other couscous) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points. The Directorate General of Foreign Trade (DGFT) administers the ITC (HS) import policy overlay, and Central Board of Indirect Taxes and Customs (CBIC) instructions govern document verification and rectifiable-labelling dispensation at the port.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Port-compliance 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 and upload both the licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The Proper Officer will verify these documents and will not grant out-of-charge until both are confirmed present in e-Sanchit.CBIC Instruction 10/2022-Cus 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 in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at non-designated ports are liable to detention and do not qualify for the rectifiable-labelling dispensation.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies exist, rectification may be carried out at a customs bonded warehouse before visual inspection by affixing a single non-detachable sticker next to the principal display panel, covering items such as per-serve percentage contribution to recommended dietary allowance and expiry date — provided the manufacturer itself supplies the corrected information. Rectification must not alter original label information.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating the rectifiable-labelling dispensation as a licence to ship with incomplete labels, expecting port-level correction to be routine. The dispensation is bounded: only specific fields listed in CBIC Instruction 10/2022-Cus are eligible, manufacturer-origin of corrected information is mandatory, and the authorised officer retains discretion to reject the rectification. A consignment with non-rectifiable label deficiencies faces re-export or confiscation, not a corrective sticker.