Potassium metabisulphite
Potassium metabisulphite, inorganic sulphite food preservative
HSN 2832 20 10 (Potassium metabisulphite) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including compliance with the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. The Directorate General of Foreign Trade (DGFT) classifies this tariff line under the ITC (HS) policy with food-import entry-point restrictions under General Note 4(D) of Schedule I. Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandates additional Chapter 28 qualifiers in the import declaration with effect from 15 October 2023.
- Import Licence from FSSAI
- Certificate of Analysis from supplier
- Specimen copy of label from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence (document code 911001) before filing the bill of entry and upload it in e-Sanchit. Also upload the Certificate of Analysis (document code 0010dc), the label of the consignment (document code 0110dc), and the Specimen Copy of Label (document code 0110FS) before customs out-of-charge.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Route the consignment through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiency permitted to be rectified under Regulation 6 of the FSS (Import) Regulations, 2017 must be rectified at a customs bonded warehouse using a single non-detachable sticker before visual inspection by the authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · General Note 4(D) of ITC (HS) Schedule I, 2022
- 3Include the mandatory additional qualifiers for Chapter 28 commodities in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement has been operative from 15 October 2023 and applies to all import declarations for HSNs under Chapter 28; non-compliance renders the declaration deficient at the bill-of-entry stage.CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2
The most common error on this tariff line is overlooking the Chapter 28 mandatory additional qualifiers introduced by CBIC Circular 23/2023-Cus from 15 October 2023. Importers who file the FSSAI documents correctly but omit the prescribed chemical-identity qualifiers in the import declaration face a deficient bill of entry, triggering examination and potential detention. The qualifier obligation is separate from and cumulative with the FSSAI food-safety clearance and labelling-rectification regime.