Vitamin C (Ascorbic acid) and its derivatives
Vitamin C (ascorbic acid) and its derivatives
HSN 2936 27 00 (Vitamin C and its derivatives) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence 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 and Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 29 qualifier requirements under CBIC Circular 23/2023-Cus apply as additional customs-level overlays.
- Import Licence from FSSAI
- Registration certificate from CDSCO/drugs authority
- Import certificate from NDPS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Upload all mandatory e-Sanchit documents before filing the bill of entry: Certificate of Analysis — Drug (0010dc), Batch Release Certificate (0030dc), Label of Consignment (0110dc), Specimen Copy of Label (0110FS), Registration Certificate — Drugs (101dc1), FSSAI Import Licence (911001), and Import Licence for Drugs (9111dc). The proper officer will verify each document code before granting out-of-charge.CBIC CCR mandatory-document checklist · document codes 0010dc, 0030dc, 0110dc, 0110FS, 101dc1, 911001, 9111dc
- 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 as per Chapter VII-A. Imports outside the medical-and-scientific category are governed by Appendix I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Rule 53 of the NDPS Rules, 1985 · Chapter VII-A 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 in compliance with CBIC Circular 23/2023-Cus dated 30-09-2023, paragraphs 4.1 and 4.2, with effect from 15 October 2023. Confirm that the consignment entry point is a designated food-import port per General Note 4(D) of Schedule I of the ITC (HS) 2022.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of Schedule I of the ITC (HS) 2022
The most frequent compliance failure on this tariff line is treating Vitamin C as a straightforward food ingredient and uploading only the FSSAI Import Licence, while overlooking the parallel NDPS-regime trigger and the full seven-document e-Sanchit stack. Any document code absent at the time the proper officer reviews a PGA-facilitated bill of entry will result in detention and demurrage; the NDPS import certificate under Rule 53 is an independent requirement from the drug-registration pathway and cannot be substituted by the FSSAI clearance.