Citric acid
Citric acid, organic carboxylic acid with oxygen function
HSN 2918 14 00 (Citric acid) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006 when imported for food-grade use, with concurrent registration and import permit requirements from the Central Insecticides Board and Registration Committee (CIB&RC) under the Insecticides Act, 1968 where the substance figures in the insecticides schedule. Narcotic Drugs and Psychotropic Substances (NDPS) controls under Chapter VII-A of the NDPS Rules, 1985 and Directorate General of Foreign Trade (DGFT) policy condition 2 of Chapter 29 apply as additional overlays, alongside mandatory Chapter 29 additional qualifiers in import declarations per CBIC Circular 23/2023-Cus.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Chapter 29 qualifiers from CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine the end-use classification of the consignment before filing the bill of entry. If the citric acid is food-grade, upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit. If the substance figures in the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the CIB&RC secretariat and restrict import to notified ports under Rule 45 of the Insecticides Rules, 1971.FSSAI Import Licence · document code 911001 · Rule 45 of the Insecticides Rules, 1971 · CIB&RC registration
- 2Upload all mandatory e-Sanchit documents before out-of-charge: Certificate of Analysis – Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Specimen Copy of Label (0110FS), Registration Certificate – Drugs (101dc1), and Import Licence for Drugs (9111dc) as applicable to the specific product category. Ensure compliance with the designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.CCR document codes 0010dc, 0030dc, 0110dc, 0110FS, 101dc1, 911001, 9111dc · General Note 4(D) of ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities effective 15 October 2023, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. If the substance is subject to NDPS controls, import for medical or scientific purposes requires an import certificate under Rule 53 of the NDPS Rules, 1985; all other NDPS-category imports are governed by Appendix-I to the ITC (HS) Schedule per ITC (HS) policy condition 2 of Chapter 29.CBIC Circular 23/2023-Cus dated 30-09-2023 · ITC (HS) policy condition 2 of Chapter 29 · Rule 53 of the NDPS Rules, 1985
The most common error on this tariff line is treating citric acid as a single-regime import when it attracts up to three concurrent PGA clearances depending on declared end-use. A food-grade consignment without the FSSAI Import Licence, a pesticide-schedule consignment without CIB&RC registration and permit, or a declaration missing the Chapter 29 mandatory qualifiers under CBIC Circular 23/2023-Cus will each independently trigger detention at the port of import — the absence of one clearance does not suspend the obligation for the others.