Meal of soyabean, solvent extracted (defatted)
Solvent extracted defatted soyabean meal (de-oiled cake)
HSN 2304 00 30 (Meal of soyabean, solvent extracted — defatted) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory GM-status and grade declaration at the bill of entry. Import is restricted under the ITC (HS) policy administered by the Directorate General of Foreign Trade (DGFT), and consignments are permitted only through notified designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- GM-status declaration from 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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. A Specimen Copy of Label (document code 0110FS) must also be uploaded; both documents must be verified by the proper officer before out-of-charge is granted.FSSAI Import Licence 911001 · Label document 0110FS · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 2Declare the GM status (Genetically Modified or Not) and the grade of the product (fit for human or animal consumption) in the bill of entry format prescribed for ITC HS code 23040030. This mandatory field was introduced specifically for crushed and de-oiled GM soya cake identification.CBIC Instruction 22/2021-Customs dated 27-10-2021
- 3Route the consignment only through one of the designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Rectifiable labelling deficiencies — including per-serve RDA contribution and expiry date — may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker before inspection, per the FSSAI rectifiable-labelling dispensation.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is failing to complete the GM-status and grade fields in the bill of entry, treating them as optional identifiers rather than mandatory declarations under CBIC Instruction 22/2021-Customs. An incomplete declaration on either field — GM status or human/animal-consumption grade — stalls out-of-charge and may trigger a misdeclaration inquiry under the Customs Act, 1962, quite independently of the FSSAI licence being current. Verify these fields are populated correctly in the electronic bill of entry before vessel arrival.