Other
Oil-cake and solid residues from vegetable or microbial fat extraction
HSN 2306 49 00 (oil-cake and other solid residues from vegetable or microbial fat extraction) is subject to Food Safety and Standards Authority of India (FSSAI) import clearance under the Food Safety and Standards Act, 2006, including a mandatory non-GM origin cum GM-free certificate for consignments dispatched on or after 1 March 2021. Plant Protection, Quarantine and Storage (PPQS) phytosanitary clearance and Central Board of Indirect Taxes and Customs (CBIC) customs-overlay instructions apply as additional clearance requirements.
- Import clearance from FSSAI
- Phytosanitary Certificate from PPQS
- Non-GM origin cum GM-free certificate from exporter
Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.
- 1Obtain a non-GM origin cum GM-free certificate for every consignment dispatched on or after 1 March 2021. A non-GM attestation on the Phytosanitary or Health Certificate is also accepted, provided it contains all information and declarations specified in the format issued vide FSSAI order dated 21-08-2021; upload all mandatory documents in e-Sanchit before the bill of entry is filed.FSSAI order F.No. 1-1764/FSSAI/Imports/2018(part1) dated 03-12-2020 · FSSAI order dated 21-08-2021
- 2Ensure PPQS phytosanitary clearance is obtained and uploaded in e-Sanchit before customs out-of-charge. The out-of-charge officer must verify that all mandatory PGA documents are uploaded for bills not routed through the PGA for a NOC.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Confirm label compliance with the FSS (Labelling and Display) Regulations, 2020. Permissible label deficiencies — including per-serve RDA contribution and expiry date alongside best-before date — may be rectified at customs-bonded warehouses by affixing a single non-detachable sticker before visual inspection, without altering the original label.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
The most common error on this tariff line is arriving at the port with a phytosanitary certificate that carries no non-GM attestation, on the assumption that a separate standalone GM-free certificate will suffice. FSSAI permits the non-GM declaration to be embedded in the phytosanitary or health certificate, but that attestation must contain every element of the format specified in the FSSAI order dated 21-08-2021; a certificate missing any required declaration field triggers consignment detention pending re-verification, exposing the importer to demurrage and ground rent at the port.