Other
Prepared or pre-cooked cereal foods, not elsewhere specified
HSN 1904 90 00 (Other prepared cereal foods) 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 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, administered by the Directorate General of Foreign Trade (DGFT) and enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- 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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the Specimen Copy of Label under document code 0110FS; the Proper Officer will verify both documents prior to granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. If the goods originate from or are routed through Bangladesh, additionally verify applicability of port restrictions under DGFT Notification 7/2025-26 dated 17-05-2025, Para 1, and confirm whether any exemption under Para 2 or Para 3 applies.General Note 4(D), Schedule I, ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
- 3Rectify any permissible labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — at a customs-bonded warehouse before visual inspection, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Rectification is permitted only for the categories specified in CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most frequent error on this tariff line is treating the rectifiable-labelling dispensation as a cure for a missing or inadequate FSSAI Import Licence. Labelling rectification under the FSS (Labelling and Display) Regulations, 2020 is permitted only after both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) are already uploaded in e-Sanchit; absent either document, the Proper Officer is required to withhold out-of-charge, and the consignment is liable to detention — attracting demurrage and ground rent — regardless of the rectifiability of any labelling deficiency.