Other
Flavoured and sweetened waters, other aerated beverages
HSN 2202 10 90 (flavoured and sweetened waters, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with import restricted to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. The Directorate General of Foreign Trade (DGFT) policy overlay under DGFT Notification 7/2025-26 dated 17-05-2025 further regulates imports from Bangladesh with specified port restrictions. Central Board of Indirect Taxes and Customs (CBIC) instruction frameworks govern label-compliance and out-of-charge at the bill of entry.
- 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 an FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Simultaneously upload the Specimen Copy of Label (document code 0110FS); the customs proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route 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. Any labelling deficiencies permissible under the rectifiable-labelling dispensation must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker adjacent to the principal display panel, without altering original label information.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3If the consignment originates from Bangladesh, verify applicability of Para 19 of the General Notes introduced by DGFT Notification 7/2025-26 dated 17-05-2025, which imposes port restrictions on specified goods from Bangladesh. Confirm whether the goods qualify for the exemptions stated in Paras 2 and 3 of that notification before nominating the port of discharge.DGFT Notification 7/2025-26 dated 17-05-2025, Para 19 and Paras 2 and 3
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance obligation and overlooking the rectifiable-labelling compliance window. Labelling defects that fall outside the FSS (Labelling and Display) Regulations, 2020 dispensation — for example, absent per-serve dietary contribution data or a missing expiry date not accompanied by manufacturer-certified confirmation — cannot be rectified post-inspection, and the consignment is liable to detention or re-export. Rectification must be completed at the customs bonded warehouse before the authorised officer's visual inspection, not after.