Vitamin B2 [Riboflavin(INN), lactoflavin] and its salts
Vitamin B2 riboflavin, lactoflavin and its salts
HSN 2936 23 10 (Vitamin B2 riboflavin and its salts) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and registration requirements under the Food Safety and Standards Act, 2006, and to Narcotic Drugs and Psychotropic Substances (NDPS) import-certificate conditions under Chapter VII-A of the NDPS Rules, 1985. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 governs the restricted-import overlay, and mandatory Chapter 29 additional qualifiers under CBIC Circular 23/2023-Cus apply from 15 October 2023.
- Import Licence from FSSAI
- Import certificate from NDPS
- Registration certificate from CDSCO
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), the Registration Certificate for drugs (document code 101dc1), the Import Licence for drugs (document code 9111dc), the Certificate of Analysis (document code 0010dc), the Batch Release Certificate (document code 0030dc), and the Label of Consignment (document code 0110dc) in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded to satisfy the FSSAI labelling overlay.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Where the consignment is imported for medical or scientific purposes under the NDPS regime, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 (details at http://cbn.nic.in) before shipment. Imports not falling within the medical/scientific-purpose carve-out are governed by Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A of the NDPS Rules, 1985 · Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 of Chapter 29
- 3Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities as required under paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 regarding designated food-import entry points.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022
The most frequently missed trap on this tariff line is the dual-track NDPS overlay: importers who obtain only the FSSAI Import Licence and drug registration documents assume clearance is complete, but any quantity that falls within a scheduled NDPS category also requires a separate import certificate under Rule 53 of the NDPS Rules, 1985. A consignment cleared with an expired or absent NDPS import certificate is liable to seizure and criminal liability under the NDPS Act, irrespective of the currency of the FSSAI and drug licences.