Home›HSN›Chapter 19›HSN 1905 32 90

Other

Waffles and wafers, other than coated or filled

FSSAI CLEARANCE

HSN 1905 32 90 (Other waffles and wafers) 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. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy mandates import only through designated food-entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, and milk-containing variants from China are prohibited under DGFT Notification 01/2015-20.

What this is

HSN code

1905 32 90

Chapter

19 · Preparations of cereals, flour, starch or milk; pastrycooks' products

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

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
Obtain a current 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 the product label under document code 0110FS; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
2
Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify whether the consignment originates from or transits through Bangladesh, and if so, confirm compliance with port restrictions introduced under DGFT Notification 7/2025-26 dated 17-05-2025, noting exempted goods under paragraphs 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
Confirm the product does not contain milk or milk solids if the country of origin is China — such variants are prohibited from import until port-laboratory melamine-testing capacity is upgraded. For all origins, ensure labelling satisfies the FSS (Labelling and Display) Regulations, 2020; per-serve RDA contribution and expiry information may be rectified at customs-bonded warehouses by a single non-detachable sticker before inspection.
DGFT Notification 01/2015-20 dated 23-04-2019 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022

A word of counsel

The single most common error on this tariff line is uploading a specimen label that does not meet the FSS (Labelling and Display) Regulations, 2020 — particularly the per-serve percentage RDA declaration and the dual date-of-expiry/best-before requirement. A label deficiency that falls outside the rectifiable categories triggers re-inspection or consignment detention at the port; affixing a corrective sticker after the authorised officer has already issued a hold notice does not cure the deficiency. Verify label completeness in the country of export before shipment, not at the customs warehouse.

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Frequently asked

Does HSN 1905 32 90 require BIS certification?

No, waffles and wafers under this tariff line are not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with FSSAI Import Licence, label compliance, and designated food-entry-point requirements applying at the bill of entry.

Are waffles and wafers containing milk ingredients from China permitted for import?

No. DGFT Notification 01/2015-20 dated 23 April 2019 prohibits import of milk-based confectioneries and food preparations with milk or milk solids as an ingredient from China until port laboratories are upgraded for melamine testing; consignments in this category from China are liable to refusal of entry.

What labelling deficiencies can be rectified at the port, and which cannot?

Per-serve RDA contribution and expiry/best-before date information may be rectified at customs-bonded warehouses by affixing a single non-detachable sticker before inspection, per CBIC Instruction 10/2022-Customs and FSSAI order dated 18-11-2022; deficiencies going beyond these permitted categories cannot be rectified at port and render the consignment liable to detention or re-export.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.