Bulgur wheat
Bulgur wheat, pre-cooked or prepared cereal grain
HSN 1904 30 00 (Bulgur wheat) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and the FSS (Labelling and Display) Regulations, 2020. Consignments must enter only through food-import entry points notified under 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 at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid 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; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through a food-import entry point notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies — including per-serve RDA contribution and expiry-date information — must be rectified at the customs bonded warehouse before visual inspection, by affixing a single non-detachable sticker adjacent to the principal display panel without altering the original label.General Note 4(D) of Schedule I of ITC (HS) 2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 if the bulgur wheat originates from or transits through Bangladesh; para 19 of the General Notes introduces port restrictions and specific exemption conditions under paras 2 and 3 for Bangladesh-origin goods.DGFT Notification 7/2025-26 dated 17-05-2025 · General Notes para 19 of ITC (HS) 2022
The most common error on this tariff line is treating a label deficiency as rectifiable at the point of inspection without prior verification by the authorised FSSAI officer. Rectification is permitted only for the specific categories listed in CBIC Instruction 09/2023-Cus — namely per-serve RDA contribution and co-printed expiry-date information — and only where the additional information is provided by the manufacturer itself. Any attempt to alter or oversticker the principal display panel beyond these specified categories constitutes a non-rectifiable labelling violation, exposing the consignment to detention and re-export under the FSS (Import) Regulations, 2017.