Other
Coffee extracts, essences and concentrates (other)
HSN 2101 11 90 (Other extracts, essences and concentrates of coffee) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirement under the Food Safety and Standards Act, 2006, and consignments must enter only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Directorate General of Foreign Trade (DGFT) Restricted-import policy conditions and Central Board of Indirect Taxes and Customs (CBIC) labelling-compliance oversight apply as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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 current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. A 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 codes 911001 and 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 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. Consignments arriving at a non-designated port are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Ensure labelling on the consignment meets the FSS (Labelling and Display) Regulations, 2020. Rectifiable deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — may be corrected at customs-bonded warehouses by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, before inspection by the authorised officer.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is uploading the FSSAI Import Licence in e-Sanchit while presenting a label that is non-compliant with the FSS (Labelling and Display) Regulations, 2020 — in particular, omitting the per-serve dietary contribution table or the expiry date alongside the best-before date. Although certain labelling deficiencies are rectifiable at the bonded warehouse, the rectification must be completed before visual inspection by the authorised officer; consignments presented for inspection with an un-rectified non-detachable label deficiency face detention, and the dispensation does not extend to missing mandatory safety parameters.