Of mono-or disodium
Mono- or disodium phosphates, inorganic phosphate salts
HSN 2835 22 00 (Mono- or disodium phosphates) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory compliance with the designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. 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
- Specimen copy of label from FSSAI
- 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 an FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Ensure the specimen copy of label (document code 0110FS) is also uploaded in e-Sanchit; customs out-of-charge will not be granted until both documents are verified.FSSAI Import Licence document code 911001 · Specimen copy of label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2File the import declaration with the mandatory additional qualifiers for Chapter 28 commodities as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and incomplete declarations are subject to customs query and detention.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2
- 3Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies that qualify under the rectifiable-labelling dispensation must be corrected at the customs bonded warehouse by affixing a single non-detachable sticker before visual inspection by the authorised FSSAI officer.General Note 4(D), Schedule I, ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
The most common error on this tariff line is overlooking the Chapter 28 mandatory additional qualifiers required under CBIC Circular 23/2023-Cus: importers familiar with the FSSAI licence and labelling regime often file the declaration without the chemical-composition qualifiers, triggering a customs query, examination, and consequent detention and demurrage accumulation. The qualifier requirement applies regardless of whether the consignment qualifies as food-grade or industrial-grade phosphate, and non-compliant declarations filed after 15 October 2023 are liable to monetary penalty.