Oil-cake of soyabean, solvent extracted (defatted) variety

Solvent-extracted defatted soyabean oil-cake and solid residues

FSSAI CLEARANCE

HSN 2304 00 20 (Oil-cake of soyabean, solvent extracted defatted variety) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory GM-status and grade declaration at the bill of entry administered by the Central Board of Indirect Taxes and Customs (CBIC). The Directorate General of Foreign Trade (DGFT) ITC (HS) import policy applies a General Note 6 overlay, and food-import consignments are restricted to designated entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.

What this is

HSN code

2304 00 20

Chapter

23 · Residues and waste from food industries; prepared animal fodder

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
GM-status and grade declaration to CBIC

Applicable Partner Government Agencies

FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps

1
Obtain an FSSAI Import Licence and upload it in e-Sanchit under document code 911001, along with a specimen copy of the label (document code 0110FS), before filing the bill of entry. The proper officer will not grant out-of-charge until both documents are verified in e-Sanchit.
CBIC Instruction 22/2021-Customs dated 27-10-2021 · FSSAI Import Licence requirement under FSS (Import) Regulations, 2017
2
Declare the GM status (Genetically Modified or Not) and the grade of the product (fit for human or animal consumption) in the bill of entry. Changes to the bill of entry format for ITC HS codes 23040020 and 23040030 mandate these declarations to facilitate identification of crushed and de-oiled GM soya cake.
CBIC Instruction 22/2021-Customs dated 27-10-2021
3
Route the consignment through a designated food-import port as required under 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 customs-bonded warehouses before visual inspection, by affixing a single non-detachable sticker per FSS (Labelling and Display) Regulations, 2020, without altering the original label.
General Note 4(D), ITC (HS) 2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022

A word of counsel

The most common error on this tariff line is treating the GM-status declaration as a procedural formality rather than a binding bill-of-entry field. An incomplete or incorrect GM-status entry — particularly where the consignment is genetically modified but declared otherwise — triggers a mismatch during CBIC verification and results in consignment detention, with ground rent accruing until the declaration is corrected or the consignment is re-exported. The grade declaration (human vs. animal consumption) equally affects downstream FSSAI inspection routing and must be accurate at the time of filing.

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Frequently asked

Does HSN 2304 00 20 require BIS certification?

No, solvent-extracted defatted soyabean oil-cake is not within the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with DGFT ITC (HS) General Note 6 and CBIC bill-of-entry declaration overlays.

Which document codes must be uploaded in e-Sanchit for this HSN?

The FSSAI Import Licence (document code 911001) and the specimen copy of the label (document code 0110FS) must both be uploaded in e-Sanchit before out-of-charge, as verified under CBIC Instruction 22/2021-Customs dated 27-10-2021.

Does the time-bound GM soya cake import window under the 2021 DGFT notifications still apply?

The specific window permitting 12 lakh MT of crushed and de-oiled GM soya cake through named ports was operative until 31 October 2021, with bill-of-lading cut-off extended to 31 January 2022; importers should verify current DGFT policy with reference to Notifications 20/2015-2020 through 36/2015-2020 for any updated authorisation.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.