Sodium hydrogencarbonate (sodium bicarbonate)
Sodium hydrogencarbonate (sodium bicarbonate) imports
HSN 2836 30 00 (Sodium hydrogencarbonate / sodium bicarbonate) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with consignments admitted only through designated food-import ports 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.
- 1Upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. Where the consignment also attracts drug-import requirements, the Registration Certificate for drugs (document code 101dc1) and the Import Licence for drugs (document code 9111dc) must likewise be uploaded before customs out-of-charge.CBIC Instruction 10/2022-Cus dated 28-06-2022; CBIC Instruction 09/2023-Cus dated 07-03-2023; FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Include the mandatory additional qualifiers required for Chapter 28 commodities in the import declaration, as stipulated under Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This obligation applies to all bills of entry filed on or after 15 October 2023 and a non-compliant declaration is liable to rejection at the gate.CBIC Circular 23/2023-Cus dated 30-09-2023, Para 4.1 and 4.2, effective 15-10-2023
- 3Route the consignment through a designated food-import entry point and ensure any labelling deficiencies are rectified at a customs bonded warehouse before visual inspection. Rectification must be by a single non-detachable sticker affixed next to the principal display panel without altering the original label, per the FSS (Labelling and Display) Regulations, 2020 dispensation.General Note 4(D) of Schedule I, ITC (HS) 2022; FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022; CBIC Instruction 10/2022-Cus dated 28-06-2022
The most common error on this tariff line is filing the bill of entry without the Chapter 28 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus — a deficiency that is treated as an incomplete import declaration, triggering re-filing, detention, and accruing demurrage. The qualifier obligation is independent of FSSAI clearance: a consignment with a current FSSAI Import Licence but a deficient Chapter 28 declaration will not receive out-of-charge, and the FSSAI-rectifiable-labelling window does not cure a missing mandatory qualifier.