TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS
Tapioca and starch-based substitutes (flakes, grains, pearls, siftings)
HSN 1903 00 00 (Tapioca and substitutes therefor prepared from starch) 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 restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) customs-level oversight.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point declaration per DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. A Specimen Copy of the product label (document code 0110FS) must also be uploaded in e-Sanchit; the Proper Officer will withhold out-of-charge if either document is absent.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSS (Import) Regulations, 2017
- 2Route the consignment through one of the designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Import through a non-designated port renders the consignment liable to detention and DGFT-policy enforcement.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Address any labelling deficiencies at the customs bonded warehouse before visual inspection by the authorised officer. Rectification is permitted for items such as per-serve RDA percentage and expiry date — provided corrections are made by the manufacturer via a single non-detachable sticker affixed next to the principal display panel without altering original label information, per the approved dispensation.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating a labelling deficiency as automatically rectifiable at port, without verifying that the specific defect falls within the approved dispensation under Regulation 6 of the FSS (Import) Regulations, 2017 and the FSSAI orders of 22 May 2018 and 14 January 2019. A deficiency outside the approved list is not rectifiable at port and exposes the consignment to re-export or confiscation — not a delayed clearance. Confirm label completeness against the FSS (Labelling and Display) Regulations, 2020 before shipment departs origin.