Soya milk drinks, whether or not sweet ended or flavoured
Soya milk drinks, sweetened or flavoured
HSN 2202 99 10 (Soya milk drinks) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Labelling and Display) Regulations, 2020. Consignments must enter only through designated food-import entry points per General Note 4(D) of Schedule I of the ITC (HS) 2022, with DGFT and CBIC policy overlays applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port compliance from DGFT
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 the label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify both documents are present before granting out-of-charge; consignments lacking either document will be detained.CBIC Instruction 10/2022-Customs 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
- 2Ensure the consignment enters through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. If the consignment originates from or transits Bangladesh, verify applicability of the port restrictions and exemptions introduced under Para 19 of the General Notes by DGFT Notification 7/2025-26 dated 17-05-2025.General Note 4(D), ITC (HS) 2022; DGFT Notification 7/2025-26 dated 17-05-2025
- 3Confirm labelling on each unit complies with FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry. Where permissible labelling deficiencies exist, rectification must be performed at the customs bonded warehouse before visual inspection using a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 10/2022-Customs dated 28-06-2022, Para 2(i); FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022; CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is treating label rectification at port as a routine fallback rather than a strictly bounded exception. The FSS (Labelling and Display) Regulations, 2020 enumerate which deficiencies are rectifiable; substantive non-conformances — including missing manufacturer identity or incorrect ingredient declarations — are not rectifiable and will result in consignment detention or re-export. The rectification dispensation does not extend to deficiencies that existed before shipment and cannot be corrected by a non-detachable sticker.