Other
Tea and mate extracts, essences, concentrates and preparations
HSN 2101 20 90 (Other preparations with a basis of tea or mate extracts, essences, or concentrates) 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. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Directorate General of Foreign Trade (DGFT) Restricted-policy oversight and Central Board of Indirect Taxes and Customs (CBIC) customs-instruction overlays applying 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 valid FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Ensure the Specimen Copy of Label (document code 0110FS) is also uploaded; the proper officer will verify both documents before granting out-of-charge.FSSAI Import Licence 911001 · Label document code 0110FS · CCR customs verification requirement
- 2Route the consignment exclusively through one of the designated food-import entry points. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 is verified at the bill-of-entry stage; arrival at a non-designated port renders the consignment liable to detention.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Ensure labels conform to the FSS (Labelling and Display) Regulations, 2020. Specific deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date — may be rectified at customs bonded warehouses by affixing a single non-detachable sticker, without altering the original label, before inspection by the authorised officer.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 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is conflating rectifiable labelling deficiencies with a licence to import with a non-compliant label. The rectification dispensation under CBIC Instruction 09/2023-Cus and the FSSAI clarification order dated 18-11-2022 is narrowly scoped to specific items — per-serve RDA contribution and expiry/best-before date — and requires manufacturer-provided information verified by the authorised officer; it does not extend to missing mandatory declarations or an absent FSSAI Import Licence, either of which results in consignment detention and demurrage at the designated port.