Calcium tribasic phosphate
Calcium tribasic phosphate, other calcium phosphates
HSN 2835 26 20 (Calcium tribasic phosphate) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with consignments permitted only through 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, and the Directorate General of Foreign Trade (DGFT) administers the overarching ITC (HS) import policy.
- 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 an FSSAI Import Licence (document code 911001) before filing the bill of entry and upload it in e-Sanchit. Where the consignment is also classified as a drug, also upload the Import Licence for Drugs (document code 9111dc), the Registration Certificate for Drugs (document code 101dc1), the Certificate of Analysis (document code 0010dc), and the Batch Release Certificate (document code 0030dc).FSSAI Import Licence 911001 · document codes 9111dc, 101dc1, 0010dc, 0030dc as per CCR e-Sanchit requirements
- 2Upload the Label of Consignment (document code 0110dc) and Specimen Copy of Label (document code 0110FS) in e-Sanchit. Labelling deficiencies permissible for port rectification are limited to those specified under FSS (Labelling and Display) Regulations, 2020, and must be rectified at a customs-bonded warehouse by affixing a single non-detachable sticker before inspection by the authorised officer.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
- 3Include mandatory additional qualifiers in the import declaration for Chapter 28 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022; arrival at a non-designated port exposes the consignment to detention.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D), Schedule I, ITC (HS) 2022
The most common error on this tariff line is failing to recognise the dual-regime risk: calcium tribasic phosphate is used both as a food additive and as a pharmaceutical excipient, and a consignment destined for food-industry use can nonetheless attract the drug-document suite (9111dc, 101dc1, 0010dc, 0030dc) if the declared end-use or commercial description triggers the customs officer's drug-regime scrutiny. Shippers should fix the end-use category in the commercial invoice and ensure the e-Sanchit document set matches that declared purpose before filing; a mismatch between the invoice description and the uploaded documents is the leading cause of out-of-charge denial on this CTI.