Aerated waters
Flavoured or sweetened aerated waters, carbonated soft drinks
HSN 2202 10 10 (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 the FSS (Import) Regulations, 2017. Consignments are permitted only through 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), with Central Board of Indirect Taxes and Customs (CBIC) customs-instruction overlays applying at the bill-of-entry stage.
- 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 and upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. Customs out-of-charge will not be granted until both documents are verified as uploaded, including on PGA-facilitated bills that were not routed through the PGA for NOC.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CCR customs-officer instruction
- 2Route the consignment only through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. If the consignment originates from Bangladesh, verify applicability of DGFT Notification 7/2025-26 dated 17-05-2025 regarding port restrictions introduced under Para 19 of the General Notes, and confirm whether the goods fall within the exempted categories listed in Paras 2 and 3.General Note 4(D) of Schedule I of ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
- 3Ensure labelling compliance with the FSS (Labelling and Display) Regulations, 2020 before out-of-charge. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date — may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel, without altering original label information, per CBIC Instruction 10/2022-Cus dated 28-06-2022 as modified by CBIC Instruction 09/2023-Cus dated 07-03-2023.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No. Import/TFM/apex/2022-FSSAI · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is arriving at a non-designated port in the belief that any customs station accepting general food cargo will suffice. General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts food-import entry to notified points, and a consignment cleared through an unnotified port faces detention and potential re-export regardless of whether the FSSAI licence and labelling are otherwise in order. Importers sourcing from Bangladesh must additionally verify the Para 19 port-restriction overlay introduced by DGFT Notification 7/2025-26, as exemptions are category-specific and not blanket.