Potassium citrate
Potassium citrate, salts and esters of citric acid
HSN 2918 15 10 (Potassium citrate) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, as the primary regulatory overlay for food-grade imports. Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit apply where the substance figures in the Schedule to the Insecticides Act, 1968, and NDPS Rules, 1985 conditions govern any import for medical or scientific purposes under Chapter VII-A of those Rules. DGFT ITC (HS) policy condition 2 to Chapter 29 and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus apply as additional customs-level controls.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Certificate of Analysis from accredited lab
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: food-grade imports require an FSSAI Import Licence (document code 911001) uploaded in e-Sanchit; drug or pharmaceutical imports require an Import Licence for Drugs (document code 9111dc) along with a Certificate of Analysis (document code 0010dc), Batch Release Certificate (document code 0030dc), Label of Consignment (document code 0110dc), Specimen Copy of Label (document code 0110FS), and Registration Certificate for Drugs (document code 101dc1). All applicable documents must be uploaded before out-of-charge.CCR mandatory document list · CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Where the substance falls within the Schedule to the Insecticides Act, 1968, obtain registration and an import permit from the Secretariat of the Central Insecticides Board and Registration Committee. Import is restricted to notified places only under Rule 45 of the Insecticides Rules, 1971; diversion to a non-notified port renders the consignment liable to seizure.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · ITC (HS) policy condition 2 to Chapter 29
- 3File the Chapter 29 mandatory additional qualifiers in the import declaration as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus with effect from 15 October 2023. Where the import is for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 before shipment; all other NDPS-governed imports are subject to Appendix-I of the ITC (HS) Schedule.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 treating potassium citrate as a single-regime product and uploading only the FSSAI Import Licence, without determining whether the specific batch also triggers CIB&RC registration (if the formulation is scheduled under the Insecticides Act, 1968) or the NDPS certificate (if imported for a qualifying medical or scientific purpose). Each regime activates independently based on end-use and formulation; a consignment cleared under the food-grade FSSAI pathway but actually destined for a scheduled insecticidal use attracts retrospective CIB&RC enforcement and potential seizure under the Insecticides Act, 1968.