Sterilized or pasteurized millstone
Sterilized or pasteurized food preparation, miscellaneous edible
HSN 2106 90 92 (Sterilized or pasteurized millstone) 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. Import is restricted to 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 the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Rectifiable labelling compliance from 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 and ensure it is uploaded in e-Sanchit under document code 911001 before the bill of entry is filed. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; out-of-charge will not be granted until both documents are verified in the system.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Import Licence document code 911001 · Label document code 0110FS
- 2Ensure the consignment enters India through a designated food-import entry point as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Routing through a non-designated port renders the consignment liable to detention and denial of out-of-charge.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Where labelling deficiencies exist, rectification must be carried out at a customs bonded warehouse before inspection by the authorised FSSAI officer, using a single non-detachable sticker affixed next to the principal display panel without altering the original label. Permissible rectifiable particulars include per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date, the latter only where provided by the manufacturer and verified by the authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating label rectification as a post-arrival convenience rather than a pre-inspection obligation. Rectification must be completed at the customs bonded warehouse before the FSSAI authorised officer conducts visual inspection or re-inspection; rectification attempted after inspection has commenced is not permitted under the dispensation in CBIC Instruction 10/2022-Customs, and a consignment with an uncorrected label that has already entered the inspection queue is subject to rejection and re-export.