Sodium triphosphate (sodium tripoly- phosphate)
Sodium triphosphate (sodium tripolyphosphate), inorganic polyphosphate
HSN 2835 31 00 (Sodium triphosphate) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, where the substance is imported for food-grade use. Central Board of Indirect Taxes and Customs (CBIC) mandatory additional qualifiers under CBIC Circular 23/2023-Cus and the ITC (HS) designated food-import port restriction under General Note 4(D) apply as additional clearance overlays administered by the Directorate General of Foreign Trade (DGFT) and CBIC.
- 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.
- 1Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before the bill of entry is filed. Customs out-of-charge will not be granted until both documents are verified in e-Sanchit for PGA-facilitated bills.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Include the mandatory additional qualifiers for Chapter 28 commodities in the import declaration with effect from 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. Declarations filed without the required Chapter 28 qualifiers are liable to be held pending amendment at the importer's cost.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
- 3Route food-use consignments only through the designated food-import entry points notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Ensure the rectifiable-labelling regime is complied with per FSSAI order and CBIC Instruction 10/2022-Cus dated 28-06-2022, as modified by CBIC Instruction 09/2023-Cus.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is importing sodium triphosphate for industrial or detergent use without recognising that the FSSAI licence obligation is triggered by the food-additive character of the substance, not by its end-use declaration at the time of import. Customs officers apply the food-import regime to the HS classification, not to the buyer's stated purpose; a consignment cleared without the FSSAI Import Licence on the grounds that the product is destined for industrial use is subject to detention and ground rent pending regularisation or re-export. The Chapter 28 mandatory qualifiers under CBIC Circular 23/2023-Cus are a separate and concurrent obligation, not subsumed by the FSSAI clearance.