Maize bran
Maize bran, milling residues of corn
HSN 2302 10 10 (Maize bran) 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 the FSS (Labelling and Display) Regulations, 2020. Consignments must enter through food-import entry points compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT). Central Board of Indirect Taxes and Customs (CBIC) labelling-rectification instructions and e-Sanchit document verification apply as customs-stage overlays.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Entry-point compliance declaration to CBIC
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 the consignment is shipped and upload it in e-Sanchit under document code 911001 at the bill-of-entry stage. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; the proper officer will verify both documents before granting out-of-charge.FSSAI Import Licence · document codes 911001 and 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-compliance with permitted entry-point conditions renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Ensure labels conform to FSS (Labelling and Display) Regulations, 2020 before arrival. Where permissible labelling deficiencies exist — such as per-serve dietary reference values or expiry date formatting — rectification must be carried out at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, without altering the original label, prior to authorised-officer inspection.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is assuming that labelling rectification may be performed anywhere in the supply chain once the FSSAI Import Licence is secured. Rectification of permissible deficiencies is confined to a customs bonded warehouse, must occur before visual inspection or re-inspection by the authorised officer, and is limited to non-detachable sticker overlays on the principal display panel — any alteration of the original label information disqualifies the rectification and exposes the consignment to detention or re-export under the FSS (Import) Regulations, 2017.