Sugar-syrups containing added flavouring or colouring matter, not elsewhere specified or included; lactose syrup; glucose syrup and malto dextrine syrup

Sugar syrups, lactose syrup, glucose syrup, maltodextrine syrup

FSSAI CLEARANCE

HSN 2106 90 40 (Sugar-syrups containing added flavouring or colouring matter, lactose syrup, glucose syrup and maltodextrine syrup) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance of the FSS (Import) Regulations, 2017. Directorate General of Foreign Trade (DGFT) policy controls apply under the ITC (HS) 2022 import policy, and consignments are restricted to 79 designated food-import entry points under General Note 4(D) of Schedule I.

What this is

HSN code

2106 90 40

Chapter

21 · Miscellaneous edible preparations

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (FSS (Import) Regulations, 2017)

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
ITC (HS) policy declaration to DGFT

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain a current FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents before granting out-of-charge where the bill has not been routed through the PGA for a NOC.
CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022
2
Route the consignment only through one of the 79 designated food-import entry points, in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies enumerated in the FSS (Labelling and Display) Regulations, 2020 — including per-serve percentage RDA contributions and date of expiry — may be rectified at customs bonded warehouses by affixing a single non-detachable sticker before visual inspection, without altering the original label.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · General Note 4(D), ITC (HS) 2022
3
Note that imports of food preparations with milk or milk solids as an ingredient originating from China are prohibited until laboratory capacity at ports of entry has been upgraded for melamine testing. Confirm the country of origin before placing the purchase order; a China-origin consignment falling within this prohibition is liable to confiscation at the port of entry.
DGFT Notification 01/2015-20 dated 23-04-2019

A word of counsel

The most common error on this tariff line is treating the label-rectification dispensation as a general licence to ship non-compliant labels. Rectification at a bonded warehouse is permitted only for the specific deficiencies listed in the FSS (Labelling and Display) Regulations, 2020 and the FSSAI clarification order dated 18-11-2022; a missing or materially incorrect FSSAI Import Licence cannot be remedied at port and results in detention, accumulating demurrage and ground rent, until the consignment is cleared or re-exported.

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Frequently asked

Does HSN 2106 90 40 require BIS certification?

No, no BIS Quality Control Order covers sugar syrups, lactose syrup, glucose syrup or maltodextrine syrup. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with DGFT ITC (HS) policy controls and the 79-designated-port restriction applying concurrently.

Which documents must be uploaded in e-Sanchit at the bill of entry for this tariff line?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit before the customs proper officer will grant out-of-charge, per CBIC Instruction 09/2023-Cus dated 07-03-2023.

Are food preparations with milk solids as an ingredient under this HSN importable from China?

No. DGFT Notification 01/2015-20 dated 23-04-2019 prohibits imports of food preparations containing milk or milk solids as an ingredient from China until port-laboratory capacity for melamine testing is certified as adequate.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.