Beverages containing milk
Non-alcoholic beverages containing milk
HSN 2202 99 30 (Beverages containing milk) 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 (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. 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) and the Central Board of Indirect Taxes and Customs (CBIC).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated port 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 before filing the bill of entry and upload it in e-Sanchit under document code 911001. Also upload the Specimen Copy of Label (document code 0110FS) at the same stage; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment through one of the designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Where DGFT Notification 7/2025-26 dated 17-05-2025 applies — particularly for imports from Bangladesh — verify the port restrictions in Para 1 and the exemptions in Paras 2 and 3 before shipment.General Note 4(D) of Schedule I of ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
- 3Ensure labelling complies with FSS (Labelling and Display) Regulations, 2020 prior to shipment. Where rectifiable deficiencies exist — including per-serve percentage contribution to recommended dietary allowance and expiry/best-before date — rectification must be carried out at a customs bonded warehouse before inspection, using a single non-detachable sticker affixed next to the principal display panel without altering the original label.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSSAI order dated 18-11-2022
The most common error on this tariff line is treating the FSSAI Import Licence upload as the only pre-arrival obligation and overlooking label compliance under the FSS (Labelling and Display) Regulations, 2020. A consignment with an unlabelled or non-compliant per-serve RDA declaration or a missing expiry date cannot be cleared at the port of entry; the rectification window at the bonded warehouse is available only for the specific deficiencies listed in CBIC Instruction 09/2023-Cus — it is not a general cure for a non-compliant label, and an authorised FSSAI officer must verify any affixed sticker before out-of-charge.