Of potassium
Potassium phosphates and polyphosphates (inorganic salts)
HSN 2835 24 00 (potassium phosphates and polyphosphates) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, when the goods are imported for food or food-additive use. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points applies, and the Directorate General of Foreign Trade (DGFT) Restricted-import policy and Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 28 additional qualifiers govern customs declaration.
- 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 the FSSAI Import Licence and ensure both the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) are uploaded in e-Sanchit before the bill of entry is assessed. Customs out-of-charge will not be granted until the proper officer confirms both documents are present in the system.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Include mandatory additional qualifiers in the import declaration for commodities under Chapter 28, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023, with effect from 15 October 2023. Failure to include the required qualifiers will cause the bill of entry to be queried by the system at assessment.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 3Confirm the consignment enters through a designated food-import entry point under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies permitted to be rectified at the port must be corrected at a customs-bonded warehouse by affixing a single non-detachable sticker on the principal display panel before visual inspection by the authorised 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
The most common error on this tariff line is overlooking the Chapter 28 mandatory additional qualifiers introduced by CBIC Circular 23/2023-Cus effective 15 October 2023. Importers familiar with the food-safety clearance workflow treat the FSSAI licence upload as the only customs-declaration obligation; in practice, a bill of entry without the stipulated Chapter 28 qualifiers in paragraphs 4.1 and 4.2 is queried at assessment, causing detention and accumulating demurrage before the declaration can be amended.