Ice and snow
Ice and snow for food or beverage use
HSN 2201 90 10 (Ice and snow) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit upload of the FSSAI Import Licence and a specimen copy of label before customs out-of-charge. Import entry 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 enforced by the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The proper officer will verify the document is present in e-Sanchit and will not grant out-of-charge on PGA-facilitated bills where the licence is absent.FSSAI · Food Safety and Standards Act, 2006 · document code 911001
- 2Upload a specimen copy of the product label (document code 0110FS) in e-Sanchit at the bill of entry stage. Labels must comply with the FSS (Labelling and Display) Regulations, 2020; deficiencies listed in CBIC Instruction 10/2022-Customs may be rectified at a customs-bonded warehouse by affixing a single non-detachable sticker before FSSAI 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 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment only through a designated food-import entry point in compliance with 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 FSSAI clearance.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most common error on this tariff line is assuming that ice and snow, as minimally processed water-derived products, face lighter FSSAI scrutiny than other food categories. FSSAI classifies ice and snow within the food-import regime unconditionally; a missing or expired FSSAI Import Licence results in detention and accrual of demurrage at the designated port, and the rectifiable-labelling dispensation does not extend to an absent PGA clearance document.