Calcium carbonate
Calcium carbonate, inorganic carbonate salt
HSN 2836 50 00 (Calcium carbonate) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, where the product is imported for food or food-additive use. Mandatory additional qualifiers in the import declaration for Chapter 28 commodities are required under Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus, effective 15 October 2023, and General Note 4(D) of Schedule I of the ITC (HS) 2022 governs designated food-import entry points.
- Import Licence from FSSAI
- Certificate of Analysis from issuing laboratory
- 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, where the consignment is classified as a drug or pharmaceutical-grade product, the Import Licence for Drugs (document code 9111dc), Registration Certificate for Drugs (document code 101dc1), Batch Release Certificate (document code 0030dc), and Certificate of Analysis (document code 0010dc) in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110fs) and Label of Consignment (document code 0110dc) must also be uploaded prior to out-of-charge.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 in the import declaration for all consignments under Chapter 28, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. These qualifiers are compulsory with effect from 15 October 2023 and their omission renders the bill of entry non-compliant at the port of assessment.CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Route food-use consignments only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiencies must be rectified at a customs bonded warehouse before visual inspection by the authorised officer, in conformity with FSS (Labelling and Display) Regulations, 2020 and CBIC Instruction 10/2022-Cus.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 treating calcium carbonate as a purely industrial chemical and omitting the FSSAI Import Licence when the declared end-use is food-grade or food-additive. A mismatch between the declared end-use and the document set uploaded in e-Sanchit — for instance, uploading only the Certificate of Analysis without the FSSAI Import Licence — results in consignment detention at the designated port pending PGA NOC. The Chapter 28 additional-qualifier requirement under CBIC Circular 23/2023-Cus applies regardless of end-use and is a separate compliance obligation.