Pan masala
Pan masala, miscellaneous edible food preparations
HSN 2106 90 20 (Pan masala) 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 FSS (Labelling and Display) Regulations, 2020. Consignments must enter 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) policy controls and Central Board of Indirect Taxes and Customs (CBIC) customs oversight applying as concurrent overlays.
- 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. Simultaneously upload the Specimen Copy of Label (document code 0110FS); the customs proper officer must verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI CCR mandate · document codes 911001 and 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment only through designated food-import entry points 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 re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Ensure label compliance with FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date-of-expiry particulars. Where permissible labelling deficiencies exist, rectification must be carried out at customs-bonded warehouses by affixing a single non-detachable sticker next to the principal display panel before visual inspection, without altering the original label.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating a labelling deficiency as rectifiable at will and deferring corrective action to post-arrival. The rectifiable-labelling dispensation under CBIC Instruction 09/2023-Cus is limited to specific particulars — per-serve RDA contribution and expiry-date format — and applies only to manufacturer-originated corrections verified by an authorised officer at the bonded warehouse before visual inspection. Deficiencies outside this defined scope are treated as non-compliant labels, attracting detention and potential rejection of the consignment under the FSS (Import) Regulations, 2017.