Other
Prepared foods from unroasted or mixed cereal flakes
HSN 1904 20 90 (Other prepared foods from unroasted or mixed cereal flakes) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and specimen-label clearance under the Food Safety and Standards (Import) Regulations, 2017. Import is additionally governed by General Note 4(D) of Schedule I of the ITC (HS) 2022, restricting clearance to designated food-import entry points, and DGFT Notification 7/2025-26 dated 17-05-2025 applies where Bangladesh-origin port restrictions are relevant.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port 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 ensure the specimen copy of label is prepared in compliance with the Food Safety and Standards (Labelling and Display) Regulations, 2020. Both documents — FSSAI Import Licence (document code 911001) and the specimen copy of label (document code 0110FS) — must be uploaded in e-Sanchit before the bill of entry is filed.FSSAI Import Licence document code 911001 · Specimen copy of label document code 0110FS · CCR mandatory-document requirement
- 2Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Clearance at a non-designated port will result in consignment detention and FSSAI enforcement action.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling deficiencies are identified at port, rectification is permitted only for the specific items listed under CBIC Instruction 10/2022-Customs dated 28-06-2022 and as modified by CBIC Instruction 09/2023-Cus dated 07-03-2023 — including per-serve RDA contribution and expiry-date information — by affixing a single non-detachable sticker at a customs bonded warehouse before authorised-officer inspection. For Bangladesh-origin consignments, verify applicability of Para 19 introduced by DGFT Notification 7/2025-26 dated 17-05-2025 for port restrictions.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is assuming that a current FSSAI Import Licence covers all labelling requirements at port of entry. Labelling deficiencies permissible for rectification are narrowly defined — only the specific items listed under CBIC Instruction 10/2022-Customs and the FSSAI order dated 18-11-2022 qualify; all other label non-conformances result in re-export or confiscation rather than port-level correction. Pre-departure verification of the label against the FSS (Labelling and Display) Regulations, 2020 requirements avoids detention and demurrage at the designated entry point.