With millet content 15% or more by weight
Prepared cereal foods with 15% or more millet content
HSN 1904 20 10 (prepared foods from unroasted cereal flakes with millet content 15% or more by weight) 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. Consignments must enter only through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with DGFT and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port compliance from CBIC
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 both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit. Customs out-of-charge will not be granted until both documents are verified as uploaded.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CCR mandatory-document requirement
- 2Ensure the consignment enters India only through one of the designated food-import ports listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify labelling against FSS (Labelling and Display) Regulations, 2020; rectifiable deficiencies — including per-serve RDA contribution and expiry date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker before inspection, per CBIC Instruction 10/2022-Customs dated 28-06-2022 as modified by CBIC Instruction 09/2023-Cus dated 07-03-2023.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
- 3If importing from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025, which introduced Para 19 in the General Notes governing imports from Bangladesh with port restrictions; confirm whether the consignment qualifies under the exempted-goods carve-outs in Para 2 and Para 3 of that notification.DGFT Notification 7/2025-26 dated 17-05-2025 · Para 19 of General Notes to ITC (HS) 2022
The most common error on this tariff line is treating a valid FSSAI Import Licence as sufficient clearance without verifying the labelling requirements under FSS (Labelling and Display) Regulations, 2020. A consignment that arrives with a licensed FSSAI status but with non-rectifiable labelling deficiencies — particularly missing or manufacturer-unverified expiry-date information — cannot be cleared at port and is liable to detention or re-export. The rectification dispensation applies only to the specific items listed in CBIC Instruction 10/2022-Customs as modified; deficiencies outside that list are not rectifiable after arrival.