Lactic acid
Lactic acid, its salts and esters
HSN 2918 11 10 (Lactic acid) 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 as or in food. Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit apply where lactic acid falls within the Schedule to the Insecticides Act, 1968, and Narcotic Drugs and Psychotropic Substances (NDPS) import certificate requirements govern imports for medical or scientific purposes under Chapter VII-A of the NDPS Rules, 1985. Mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus and DGFT ITC (HS) policy condition 2 to Chapter 29 apply as additional customs overlays.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine the end-use category of the consignment before filing the bill of entry: food-grade lactic acid requires a current FSSAI Import Licence (document code 911001) uploaded in e-Sanchit; where the substance figures in the Schedule to the Insecticides Act, 1968, a CIB&RC registration certificate (document code 101dc1) and import permit are mandatory, and import is permitted only at the restricted places specified under Rule 45 of the Insecticides Rules, 1971.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · FSSAI Import Licence document code 911001 · CIB&RC document code 101dc1
- 2Upload all mandatory documents in e-Sanchit before the bill of entry is filed: Specimen Copy of Label (document code 0110FS), Registration Certificate — Drugs (document code 101dc1), FSSAI Import Licence (document code 911001), and Import Licence for Drugs (document code 9111dc). For food consignments, ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food import entry points.CCR document codes 0110FS, 101dc1, 911001, 9111dc · CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · General Note 4(D), ITC (HS) 2022
- 3Include the mandatory additional qualifiers in the import declaration for Chapter 29 commodities as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, effective 15 October 2023. Where the substance is classified as an NDPS item, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific purposes; other NDPS imports are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 to Chapter 29.CBIC Circular 23/2023-Cus dated 30-09-2023 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
The most common error on this tariff line is applying a single-PGA clearance pathway when the consignment's end-use triggers two or three concurrent regimes simultaneously. Lactic acid imported as a food ingredient, a pesticide formulation precursor, and a controlled substance can attract FSSAI, CIB&RC, and NDPS requirements on the same bill of entry — and customs out-of-charge will be withheld until every applicable document code is uploaded in e-Sanchit. Classify the end-use precisely before vessel departure; retrospective rerouting to a CIB&RC-permitted port after arrival exposes the consignment to detention and demurrage.