Other
Other oil-cake and solid residues from vegetable fat extraction
HSN 2306 90 90 (other oil-cake and 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 requirements apply as additional clearance conditions.
- Import clearance from FSSAI
- Phytosanitary certificate from PPQS
- Non-GM origin 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 each consignment dispatched on or after 1 March 2021. The certificate must conform to the format issued vide FSSAI order dated 21-08-2021; a non-GM attestation on the Phytosanitary or Health Certificate is also accepted provided it contains all information specified in that format.FSSAI order F.N. 1-1764/FSSAI/Imports/2018(part1) dated 03-12-2020 · FSSAI order dated 21-08-2021
- 2Ensure all mandatory documents — including the FSSAI import clearance and PPQS Phytosanitary Certificate — are uploaded in e-Sanchit before the bill of entry is filed. The Out-of-Charge officer will verify upload of mandatory documents prior to release; PGA-facilitated bills not routed through the PGA for NOC are subject to direct verification by the proper officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Address any labelling deficiencies at the customs bonded warehouse before visual inspection, using a single non-detachable sticker affixed next to the principal display panel without altering the original label. Rectifiable items include per-serve RDA contribution and expiry date information, subject to verification by the authorised FSSAI officer; original label information must not be altered.FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is presenting a phytosanitary certificate that lacks the non-GM origin cum GM-free attestation and assuming a separate GM-free document will satisfy FSSAI at the port. FSSAI's order dated 21-08-2021 requires the attestation to contain all prescribed information in the specified format; a phytosanitary certificate that merely states 'GM-free' without the full prescribed declaration is treated as non-compliant, triggering detention and potential re-export of the consignment.