Other
Soups, broths and preparations therefor (other varieties)
HSN 2104 10 90 (soups and broths and preparations therefor, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. Animal Quarantine and Certification Services (AQCS) Health Certificate and veterinary clearance apply as concurrent overlays, and consignments must enter only through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Health Certificate from AQCS
- Specimen copy of label from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Upload the FSSAI Import Licence (document code 911001) and specimen copy of label (document code 0110FS) in e-Sanchit before filing the bill of entry. The customs proper officer will verify both documents are present prior to granting out-of-charge.FSSAI letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Upload the AQCS veterinary Health Certificate (document code 853AQ1) and the laboratory report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. These are mandatory for the CTIs listed in Annexure A (Sl. No. 1 and Sl. No. 2 respectively) of CBIC Circular 24/2022-Cus dated 28-11-2022, and must be quoted by IRN on the bill of entry to obtain the AQCS NOC.CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment through a designated food-import port in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies — including per-serve RDA contribution and expiry date notation — may be rectified at customs bonded warehouses by affixing a single non-detachable sticker before inspection, under the conditions specified in CBIC Instruction 10/2022-Customs.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance document and arriving at port without the AQCS veterinary Health Certificate (853AQ1) and Certificate of Analysis (001AQ1). These AQCS documents are independently required under the animal-origin overlay and their absence results in consignment detention regardless of the FSSAI licence status. Rectifiable labelling dispensation under FSS (Import) Regulations, 2017 applies only to listed labelling deficiencies — it does not extend to missing PGA clearances.