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Corn flakes

Corn flakes, roasted or swelled cereal prepared foods

FSSAI CLEARANCE

HSN 1904 10 10 (Corn flakes) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with a Specimen Copy of Label uploaded in e-Sanchit before customs out-of-charge. Consignments must enter only through designated food-import entry points per 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 as additional clearance requirements.

What this is

HSN code

1904 10 10

Chapter

19 · Preparations of cereals, flour, starch or milk; pastrycooks' products

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

Customs documentation

Import Licence from FSSAI
Specimen Copy of Label from FSSAI
Food-entry-point declaration to CBIC

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; customs out-of-charge will not be granted until both documents are verified by the proper officer.
FSSAI Import Licence 911001 · Specimen Copy of Label 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
2
Route the consignment only through a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Label deficiencies permissible for rectification — including per-serve % RDA contribution and expiry date — must be corrected by affixing a single non-detachable sticker at a customs bonded warehouse before visual inspection, without altering the original label.
General Note 4(D), ITC (HS) Schedule I · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
3
Check applicability of DGFT Notification 7/2025-26 dated 17-05-2025: if the consignment originates from or transits through Bangladesh, verify compliance with Para 19 of the General Notes and any port restrictions applicable under Para 1; confirm whether the goods qualify under the exemptions in Paras 2 and 3.
DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 of General Notes to ITC (HS) 2022

A word of counsel

The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance document and overlooking the Specimen Copy of Label upload requirement. Even a current, valid FSSAI licence will not secure out-of-charge if the label copy has not been uploaded in e-Sanchit under document code 0110FS; the proper officer is required to withhold out-of-charge until both uploads are verified, and any rectifiable label deficiency must be corrected at the bonded warehouse — not post-clearance.

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Frequently asked

Does HSN 1904 10 10 require BIS certification?

No, corn flakes and other roasted or swelled cereal prepared foods are not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with FSSAI Import Licence and label compliance as the operative requirements at the bill of entry.

Which documents must be uploaded in e-Sanchit for customs out-of-charge?

Both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit before the proper officer grants out-of-charge, per CBIC Instruction 10/2022-Customs dated 28-06-2022 and CBIC Instruction 09/2023-Cus dated 07-03-2023.

Are there port restrictions for importing corn flakes from Bangladesh?

Yes, if applicable. DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 in the General Notes to ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers must verify whether the consignment falls within the restricted category or qualifies under the exemptions in Paras 2 and 3.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.