Home›HSN›Chapter 19›HSN 1905 40 00

Rusks, toasted bread and similar toasted products

FSSAI CLEARANCE

HSN 1905 40 00 (Rusks, toasted bread and similar toasted products) 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, administered by the Directorate General of Foreign Trade (DGFT). Imports from China containing milk or milk solids as an ingredient are prohibited under DGFT Notification 01/2015-20 dated 23-04-2019.

What this is

HSN code

1905 40 00

Chapter

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

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (high-risk food import regime)

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
Port-compliance 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. Upload the Specimen Copy of Label under document code 0110FS concurrently; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.
FSSAI Import Licence document code 911001 · Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
2
Route the consignment only through one of the designated food-import entry points compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. If the consignment originates from or transits through Bangladesh, verify applicability of the port restrictions and exemption clauses under Para 19 of the General Notes as introduced by DGFT Notification 7/2025-26 dated 17-05-2025.
General Note 4(D) of Schedule I, ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
3
Verify that any labelling deficiencies falling within the rectifiable categories under the FSS (Labelling and Display) Regulations, 2020 are corrected at the customs bonded warehouse by a single non-detachable sticker affixed next to the principal display panel, without altering original label information, before visual inspection by the authorised officer.
CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022

A word of counsel

The prohibition on milk-ingredient food products from China is the most frequently overlooked overlay for this tariff line. Rusks and toasted bread formulations that include milk solids, whey powder, or any milk-derived ingredient sourced from or exported from China are prohibited from import under DGFT Notification 01/2015-20 — not merely subject to enhanced testing. An exporter-declaration of 'no milk ingredients' that is later contradicted by the label or Certificate of Analysis triggers confiscation, not merely detention for re-inspection.

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Frequently asked

Does HSN 1905 40 00 require BIS certification?

No, rusks and toasted bread products are not within the BIS Quality Control Order regime. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with FSSAI Import Licence and labelling compliance as the operative requirements at the bill of entry.

Which document codes must be uploaded in e-Sanchit for this tariff line?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) are mandatory uploads in e-Sanchit; out-of-charge is withheld until both are verified by the proper officer.

Are toasted bread products containing milk solids importable from China?

No. Import of food preparations containing milk or milk solids as an ingredient from China remains prohibited under DGFT Notification 01/2015-20 dated 23-04-2019, pending adequate laboratory capacity at ports for melamine testing.

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