Other
Salts and esters of citric acid, other than listed
HSN 2918 15 90 (salts and esters of citric acid, other) 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 a food or food additive, and to Central Insecticides Board and Registration Committee (CIB&RC) registration and import permit under the Insecticides Act, 1968 where the substance falls within the Schedule to that Act. NDPS import controls, DGFT ITC (HS) policy condition 2 of Chapter 29, and mandatory Chapter 29 qualifiers under CBIC Circular 23/2023-Cus apply as additional clearance requirements.
- Import Licence from FSSAI
- Registration certificate from CIB&RC
- Import permit from CIB&RC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Determine the end-use of the consignment before filing the bill of entry. If the substance is imported for food or food-additive use, upload the FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit and ensure compliance with designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022.FSSAI · Food Safety and Standards Act, 2006 · General Note 4(D) of ITC (HS) Schedule I · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2If the substance falls within the Schedule to the Insecticides Act, 1968, obtain a registration certificate and import permit from the Secretariat of CIB&RC prior to shipment. Import of scheduled insecticides is restricted to notified places only — verify permissible ports under Rule 45 of the Insecticides Rules, 1971 and upload the Registration Certificate (Drugs) (document code 101dc1) in e-Sanchit.Insecticides Act, 1968 · Rule 45 of the Insecticides Rules, 1971 · Document code 101dc1
- 3Include mandatory Chapter 29 additional qualifiers in the import declaration with effect from 15 October 2023, as stipulated in Para 4.1 and 4.2 of CBIC Circular 23/2023-Cus dated 30-09-2023. If the substance qualifies as an NDPS substance, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical or scientific use, or comply with Appendix I of 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 to Chapter 29 · Rule 53 of the NDPS Rules, 1985
The critical trap on this tariff line is that a single consignment may trigger multiple independent PGA clearances simultaneously — FSSAI for food-grade use, CIB&RC for pesticidal use, and NDPS controls if the substance is scheduled — with each PGA's document set required in e-Sanchit before out-of-charge. An importer who satisfies FSSAI clearance but ships to a port not notified under Rule 45 of the Insecticides Rules, 1971 faces detention and potential confiscation of the CIB&RC-regulated portion, even where the food-grade fraction is fully licensed. Confirm all applicable PGA categorisations against the actual substance specification before purchase order placement.