Other
Packaged drinking water and other non-flavoured waters
HSN 2201 90 90 (Other waters, including packaged drinking water) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with packaged drinking water additionally required to conform to IS 14543 per Appendix III and General Note 2(a) of Schedule I of the ITC (HS) Import Policy. Consignments must enter only through the 79 designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with the Directorate General of Foreign Trade (DGFT) and Central Board of Indirect Taxes and Customs (CBIC) administering the policy overlay.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- IS 14543 conformance declaration from importer
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 before shipment and upload it in e-Sanchit under document code 911001 at the bill of entry. Ensure the Specimen Copy of Label (document code 0110FS) is also uploaded; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI Import Licence document code 911001 · Label specimen document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Confirm that packaged drinking water (other than packaged natural mineral water) conforms to IS 14543 and that the labelling meets the requirements of the Food Safety and Standards (Labelling and Display) Regulations, 2020. Rectifiable labelling deficiencies — including per-serve RDA percentage contribution and expiry date — may be corrected at customs bonded warehouses by affixing a single non-detachable sticker before the authorised officer's inspection.ITC (HS) Import Policy, Appendix III and General Note 2(a) · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment exclusively through one of the 79 designated food-import ports 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 re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most frequent error on this tariff line is treating the FSSAI Import Licence as the sole compliance requirement and overlooking IS 14543 conformance, which is independently mandated for packaged drinking water under Appendix III of the ITC (HS) Import Policy and is not waived by a current FSSAI licence. A consignment with a valid licence but without IS 14543-conformant labelling or test evidence will be detained by the authorised officer at the designated port; the rectifiable-labelling dispensation covers format deficiencies only and cannot cure a substantive IS 14543 non-conformance.