Mineral waters
Natural or artificial mineral waters, not sweetened or flavoured
HSN 2201 10 10 (Mineral waters) 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. Packaged Natural Mineral Water must additionally conform to IS 13428 as required under Appendix III and General Note 2(a) of Schedule I of the ITC (HS) Import Policy. Consignments are permitted only through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- IS 13428 conformity declaration from exporter
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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The customs proper officer will verify this upload before granting out-of-charge; bills not routed through the PGA for NOC are subject to direct officer scrutiny of the e-Sanchit repository.FSSAI Import Licence document code 911001; CCR e-Sanchit verification requirement
- 2Upload the Specimen Copy of Label (document code 0110FS) in e-Sanchit and ensure the label complies with FSS (Labelling and Display) Regulations, 2020. Rectifiable labelling deficiencies — including per-serve RDA contribution and expiry/best-before date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker without altering the original label, per CBIC Instruction 10/2022-Customs.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
- 3Confirm the consignment conforms to IS 13428 as required for Packaged Natural Mineral Water under Appendix III and General Note 2(a) of Schedule I of the ITC (HS) Import Policy, and route the shipment exclusively through one of the designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022.IS 13428; Appendix III and General Notes 2(a) and 4(D) of Schedule I of the ITC (HS) Import Policy
The most common error on this tariff line is treating FSSAI Import Licence upload as the sole clearance obligation and overlooking the IS 13428 conformity requirement, which is a separate mandatory condition under the ITC (HS) Import Policy — not a voluntary standard. A consignment cleared with a current FSSAI licence but without documentary evidence of IS 13428 conformity remains non-compliant with Appendix III of the ITC (HS) and is liable to detention; the rectifiable-labelling dispensation under CBIC Instruction 10/2022-Customs addresses labelling defects only and cannot cure a standards-conformity gap.