Access IndiaPLATFORM
Home›HSN›Chapter 19›HSN 1904 10 90

Other

Puffed, roasted or swelled cereal foods (other than corn flakes)

FSSAI CLEARANCE

HSN 1904 10 90 (Other prepared foods obtained by the swelling or roasting of cereals) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with policy oversight by the Directorate General of Foreign Trade (DGFT) and the Central Board of Indirect Taxes and Customs (CBIC).

What this is
HSN code
1904 10 90
Chapter
19 · Preparations of cereals, flour, starch or milk; pastrycooks' products
Primary regulator
FSSAI · Food Safety and Standards Act, 2006 (FSS (Import) Regulations, 2017)
Customs documentation
  • Import Licence from FSSAI
  • Specimen copy of label from FSSAI
  • Designated-port 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. 1
    Obtain 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 are detained at port.
    CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
  2. 2
    Route 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. If the consignment originates from or transits Bangladesh, check applicability of Para 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions, and confirm whether the goods fall within the exempted categories under Paras 2 and 3 of that notification.
    General Note 4(D), Schedule I, ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
  3. 3
    Confirm label compliance with the FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date. Rectifiable labelling deficiencies may be corrected at customs bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering original label information, before visual inspection by the authorised officer.
    CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 10/2022-Customs dated 28-06-2022
A word of counsel

The most common error on this tariff line is treating label rectification as a post-arrival option that can substitute for pre-shipment label preparation. The rectification dispensation under CBIC Instruction 09/2023-Cus covers specific defined deficiencies only — it does not extend to absent mandatory particulars or to labels that have been altered. Consignments with fundamentally non-compliant labels face re-export or confiscation, not rectification, and demurrage accrues from the date of arrival during any dispute.

Need a regulatory steer on this product?
Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.
Speak to an Expert
Frequently asked
Does HSN 1904 10 90 require BIS certification?
No, prepared cereal foods obtained by swelling or roasting are not within the BIS Quality Control Order regime. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with the FSSAI Import Licence and label-compliance requirements as the operative controls.
Which documents must be uploaded in e-Sanchit before out-of-charge is granted?
The FSSAI Import Licence (document code 911001) and the specimen copy of label (document code 0110FS) must both be uploaded in e-Sanchit; per CBIC Instruction 10/2022-Customs, the proper officer verifies these before granting out-of-charge.
Do Bangladesh-origin consignments of this HSN face additional port restrictions?
Yes, if applicable — DGFT Notification 7/2025-26 dated 17-05-2025 introduced Para 19 to the General Notes of the ITC (HS) 2022, imposing port restrictions on certain goods imported from Bangladesh; importers must confirm whether the consignment falls within the exempted categories under Paras 2 and 3 of that notification.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.
Related
ChapterChapter 19 · Preparations of cereals, flour, starch or milk; pastrycooks' productsHSNPREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS [OTHER THAN MAIZE (CORN) ] IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDEDHSNPrepared foods obtained by the swelling or roasting of cereals or cereal products: