Preparations with basis of extracts, essences concentrates or with a basis of coffee
Coffee-based preparations from extracts, essences or concentrates
HSN 2101 12 00 (Preparations with a basis of coffee extracts, essences or concentrates) 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 the FSS (Labelling and Display) Regulations, 2020. Import is further conditioned on General Note 4(D) of Schedule I of the ITC (HS) 2022 administered by the Directorate General of Foreign Trade (DGFT), which restricts entry to designated food-import ports.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point declaration per DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence before filing the bill of entry and upload it in e-Sanchit under document code 911001. Concurrently upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are present in e-Sanchit.FSSAI · CCR mandatory-document requirement; CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending FSSAI authorisation.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Where labelling deficiencies exist on arrival, rectification must be carried out at a customs bonded warehouse before visual or re-inspection by the FSSAI-authorised officer, using a single non-detachable sticker affixed next to the principal display panel without altering the original label. Per-serve RDA contribution and expiry-date overlays are rectifiable under this dispensation; substantive content declarations are not.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating the rectifiable-labelling dispensation as a general cure for non-compliant labels. The dispensation under CBIC Instruction 10/2022-Customs and the FSSAI order dated 17-06-2022 covers only specific items — per-serve RDA contribution and expiry-date information — and requires rectification at a bonded warehouse before inspection, not after. Labels that omit mandatory declarations under the FSS (Labelling and Display) Regulations, 2020 beyond those enumerated items are not rectifiable at port and will result in consignment rejection or re-export.