Sodium bisulphite
Sodium bisulphite, sodium sulphites (inorganic)
HSN 2832 10 10 (Sodium bisulphite) is subject to Food Safety and Standards Authority of India (FSSAI) import licence requirements under the Food Safety and Standards Act, 2006, where the product is destined for food use. Directorate General of Foreign Trade (DGFT) ITC (HS) policy compliance and Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 additional qualifiers under CBIC Circular 23/2023-Cus apply as overlays at the bill-of-entry stage.
- Import Licence from FSSAI
- Certificate of Analysis from issuing lab
- Chapter 28 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence (document code 911001) before filing the bill of entry, and upload it in e-Sanchit. Where the consignment carries a drug classification overlay, also upload the Registration Certificate for drugs (document code 101dc1), the Import Licence for drugs (document code 9111dc), the Certificate of Analysis (document code 0010dc), and the Batch Release Certificate (document code 0030dc).FSSAI Import Licence 911001 · Registration Certificate (drugs) 101dc1 · Import Licence for drugs 9111dc · Certificate of Analysis 0010dc · Batch Release Certificate 0030dc · CCR e-Sanchit mandatory-document list
- 2Upload the Label of Consignment (document code 0110dc) and Specimen Copy of Label (document code 0110FS) in e-Sanchit. Ensure label information complies with the FSS (Labelling and Display) Regulations, 2020; rectifiable labelling defects may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker without altering the original label, per the dispensation in CBIC Instruction 10/2022-Cus and CBIC Instruction 09/2023-Cus.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 3Include mandatory additional qualifiers in the import declaration for this Chapter 28 commodity, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Declarations missing the required Chapter 28 qualifiers are liable to rejection at the bill-of-entry stage. Also confirm compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for the applicable food-import entry points.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022
The most common error on this tariff line is treating sodium bisulphite as a purely industrial chemical and omitting the FSSAI Import Licence on the assumption that no food-use clearance is needed. Where the consignment could enter the food supply chain, FSSAI licence requirements apply regardless of the stated end-use declared to customs; a consignment cleared without the FSSAI licence is liable to detention and re-export. The Chapter 28 additional-qualifier obligation under CBIC Circular 23/2023-Cus is a separate, parallel requirement and applies to all import declarations for this heading irrespective of end-use.