Other
Other bakers' wares, pastrycooks' products (residual category)
HSN 1905 90 90 (Other bakers' wares) 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. Import entry is restricted to 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). Milk-containing food preparations from China are additionally subject to a DGFT prohibition pending laboratory upgrade for melamine testing.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Port-compliance declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain and upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify both documents are present before granting out-of-charge; absence of either triggers consignment detention.CBIC Instruction 10/2022-Customs dated 28-06-2022; CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import port listed under General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies permissible for rectification — including per-serve RDA contributions and expiry date placement — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker, without altering the original label, before the authorised officer's inspection.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022; CBIC Instruction 10/2022-Customs dated 28-06-2022; FSSAI clarification order dated 18-11-2022
- 3Verify origin: milk-containing food preparations (including chocolates, confectioneries, and food preparations with milk or milk solids as an ingredient) from China are prohibited until port-laboratory melamine-testing capacity is certified as adequate. Additionally, check applicability of DGFT Notification 7/2025-26 dated 17-05-2025 (Para 19 general notes) if the consignment originates from or transits through Bangladesh, as port restrictions and exemptions apply.DGFT Notification 01/2015-20 dated 23-04-2019; DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is overlooking the China-origin prohibition for bakers' wares containing milk or milk solids — importers assume the prohibition applies only to pure dairy products, but it extends to any food preparation where milk or milk solids appear as an ingredient, including confectionery-style baked goods. A consignment from China containing even a trace milk ingredient will be refused out-of-charge regardless of a current FSSAI Import Licence, resulting in detention, accruing demurrage, and ultimately re-export or confiscation.