Other
Maize bran, sharps and other milling residues
HSN 2302 10 90 (maize bran, sharps and other milling residues) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including foreign-label compliance under 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 Directorate General of Foreign Trade (DGFT) import-policy conditions and Central Board of Indirect Taxes and Customs (CBIC) e-Sanchit verification applying as additional clearance requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) 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 a valid FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded; the customs proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.FSSAI · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments presented at non-designated ports are liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022
- 3Where labelling is deficient on arrival, rectification must be performed at the customs bonded warehouse before visual inspection or re-inspection by the authorised officer, by affixing a single non-detachable sticker next to the principal display panel without altering the original label. Permitted rectifiable items include per-serve RDA contribution and expiry/best-before date, subject to the manufacturer's own confirmation and authorised-officer verification.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020 · FSS (Import) Regulations, 2017
The most common error on this tariff line is assuming that labelling defects can be rectified after customs inspection rather than before it. Rectification must be completed at the customs bonded warehouse prior to visual or re-inspection by the authorised FSSAI officer; any sticker must be non-detachable and placed next to the principal display panel without obscuring original information. Consignments presented for inspection with uncorrected labels are subject to re-inspection delay, ground rent, and potential rejection under the FSS (Import) Regulations, 2017.