Soya sauce
Soya sauce, prepared soy-based condiment
HSN 2103 10 00 (Soya sauce) 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, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Consignments must enter through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated 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 an FSSAI Import Licence (document code 911001) and ensure it is uploaded in e-Sanchit 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.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 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. Arrival at a non-designated port renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Audit the label against FSS (Labelling and Display) Regulations, 2020 before dispatch, covering per-serve percentage contribution to recommended dietary allowance and date-of-expiry information. Rectifiable labelling deficiencies may be remedied at a customs-bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel, without altering original label information, as provided under CBIC Instruction 10/2022-Customs.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Import) Regulations, 2017
The single most common error on this tariff line is treating label deficiencies as minor post-arrival corrections and underestimating their enforcement consequence. The rectifiable-labelling dispensation is narrow: only the specific fields enumerated in CBIC Instruction 10/2022-Customs qualify, and rectification must be completed at a customs-bonded warehouse before visual inspection by the authorised FSSAI officer. Labels with missing or incorrect mandatory declarations outside that enumerated list cannot be rectified at port and expose the consignment to re-export or confiscation.