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HomeHSNChapter 23HSN 2306 90 90

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Other oil-cake and solid residues from vegetable fat extraction

FSSAI CLEARANCE · PPQS CLEARANCE

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.

What this is
HSN code
2306 90 90
Chapter
23 · Residues and waste from food industries; prepared animal fodder
Primary regulator
FSSAI · Food Safety and Standards Act, 2006
Customs documentation
  • Import clearance from FSSAI
  • Phytosanitary certificate from PPQS
  • Non-GM origin certificate from exporter
Applicable Partner Government Agencies
FSSAIFSSAI·Food Safety and Standards Authority of India
PPQSPPQS·Plant Quarantine and Phytosanitary regime

Procedural directions for customs clearance are issued by: Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Obtain 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
  2. 2
    Ensure 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
  3. 3
    Address 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
A word of counsel

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.

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Frequently asked
Does HSN 2306 90 90 require BIS certification?
No, oil-cake and solid residues from vegetable fat extraction are not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with concurrent PPQS phytosanitary clearance and a mandatory non-GM origin cum GM-free certificate for consignments dispatched on or after 1 March 2021.
Is a standalone GM-free certificate acceptable, or must the attestation appear on the phytosanitary certificate?
Both formats are accepted: either a standalone non-GM origin cum GM-free certificate, or a non-GM attestation endorsed on the Phytosanitary or Health Certificate — provided both contain all information and declarations specified in the FSSAI order dated 21-08-2021.
What happens if a labelling deficiency is discovered at the port of import?
Certain labelling deficiencies — including per-serve RDA contribution and expiry date information — may be rectified at the customs bonded warehouse by affixing a non-detachable sticker, subject to verification by the authorised FSSAI officer, per FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 and CBIC Instruction 09/2023-Cus; missing PGA clearance documents cannot be substituted by this rectification process.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / PPQS / CBIC / Indian Customs CUSDATA.
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