Other
Soyabean oil-cake and solid residues, other
HSN 2304 00 90 (other soyabean oil-cake and solid residues) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006 and the FSS (Import) Regulations, 2017. Import entry is restricted to designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill-of-entry stage.
- 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.
- 1Secure a current FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload the specimen copy of label under document code 0110FS; both documents must be present before customs out-of-charge is granted.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 (F.No.Import/TFM/Apex/2022-FSSAI)
- 2Route the consignment only through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
- 3Where labelling information is deficient, arrange rectification at the customs bonded warehouse before visual inspection by the authorised FSSAI officer. Rectification must be by a single non-detachable sticker affixed next to the principal display panel without altering the original label; per-serve RDA contribution and expiry-date additions are permitted only if the information originates from the manufacturer.CBIC Instruction 10/2022-Customs dated 28-06-2022 (Para 2(i)) · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is treating a labelling deficiency as a post-clearance matter rather than a pre-out-of-charge one. Rectification under the FSSAI dispensation must be completed at the customs bonded warehouse before the authorised officer's visual inspection; attempting rectification after OOC is not permitted and may result in consignment recall or confiscation. The specimen copy of label (document code 0110FS) is independently mandatory alongside the FSSAI Import Licence — absence of either document blocks out-of-charge regardless of the other's presence.