Custard powder
Custard powder, miscellaneous edible food preparations
HSN 2106 90 80 (Custard powder) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance obligations under the Food Safety and Standards Act, 2006, including the FSS (Labelling and Display) Regulations, 2020. Import is also restricted to 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) and Central Board of Indirect Taxes and Customs (CBIC) policy overlays applying at the bill of entry. Importantly, custard powder containing milk or milk solids as an ingredient is prohibited from import from China pending laboratory upgrades for melamine testing.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Rectifiable labelling declaration from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence and upload both the licence (document code 911001) and a specimen copy of the label (document code 0110FS) in e-Sanchit before filing the bill of entry. 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
- 2Route the consignment only through a designated food-import entry point per General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm the port of entry against the notified list before vessel departure; arrival at a non-designated port results in detention of the consignment.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3If the custard powder contains milk or milk solids as an ingredient and originates from China, import is prohibited under DGFT Notification 01/2015-20 dated 23-04-2019, pending melamine-testing capacity upgrades at port laboratories. Verify ingredient composition and origin before placing the purchase order to avoid outright refusal of entry.DGFT Notification 01/2015-20 dated 23-04-2019
The most common error on this tariff line is overlooking the China-origin milk-solids prohibition: custard powder formulations frequently contain milk powder or milk solids, and an import of such a product from China is flatly prohibited — not merely delayed — under DGFT Notification 01/2015-20. Importers who discover the prohibition only at the port of entry face outright refusal of out-of-charge, demurrage, and compulsory re-export, with no rectification pathway available. Ingredient-composition and country-of-origin verification must be completed at the purchase-order stage, not at customs.