Aerated waters
Aerated waters, unsweetened and unflavoured
HSN 2201 10 20 (Aerated 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, and its FSS (Import) Regulations, 2017. Consignments must enter only through designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) rectifiable-labelling oversight applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded; the proper officer will verify both documents are present before granting out-of-charge.FSSAI Import Licence 911001 · Specimen Copy of Label 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment exclusively through one of the designated food-import entry points notified 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.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where the imported label is deficient in per-serve dietary-contribution data or expiry-date information, rectification may be carried out at the customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, before visual inspection by the FSSAI authorised officer. Manufacturer-provided corrections only — importer-initiated alterations to original label information are not permitted.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · FSS (Labelling and Display) Regulations, 2020
The most frequent error on this tariff line is uploading a valid FSSAI Import Licence but omitting the Specimen Copy of Label (document code 0110FS) in e-Sanchit, which triggers a PGA-facilitated-bill verification hold and delays out-of-charge. The rectifiable-labelling dispensation under the FSS (Import) Regulations, 2017 covers specified informational gaps only — it does not cure a missing FSSAI licence, and any original label information altered rather than supplemented will result in rejection rather than rectification.