Other, including natural concentrates
Provitamins, vitamins, natural concentrates and intermixtures
HSN 2936 90 00 (Other vitamins and natural concentrates) 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 controls under Chapter VII-A of the NDPS Rules, 1985, where the substance falls within scheduled categories. Directorate General of Foreign Trade (DGFT) ITC (HS) policy condition 2 of Chapter 29 and Central Board of Indirect Taxes and Customs (CBIC) Circular 23/2023-Cus mandatory Chapter 29 qualifiers apply as additional clearance requirements.
- 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.
- 1Obtain and upload in e-Sanchit the FSSAI Import Licence (document code 911001) and, where the goods are classified as a drug or pharmaceutical preparation, the Registration Certificate for Drugs (document code 101dc1) and the Import Licence for Drugs (document code 9111dc). The Certificate of Analysis — Drug (document code 0010dc), Batch Release Certificate (document code 0030dc), and Label of Consignment (document code 0110dc) must also be uploaded before the bill of entry is given out-of-charge.CBIC CCR e-Sanchit document codes 0010dc, 0030dc, 0110dc, 0110fs, 101dc1, 911001, 9111dc · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 2Where any substance in the consignment constitutes an NDPS-scheduled compound, obtain an import certificate under Rule 53 of the NDPS Rules, 1985 for medical and scientific purposes in accordance with Chapter VII-A of those Rules. Imports outside that category are governed by Appendix-I to the ITC (HS) Schedule under ITC (HS) policy condition 2 of Chapter 29.Chapter VII-A and Rule 53 of the NDPS Rules, 1985 · ITC (HS) policy condition 2 to Chapter 29
- 3Include mandatory additional qualifiers in the import declaration for Chapter 29 commodities, as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023. Confirm that the consignment transits only through food-import entry points compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022 where the goods are imported as a food ingredient.CBIC Circular 23/2023-Cus dated 30-09-2023 · General Note 4(D) of Schedule I, ITC (HS) 2022
The most common error on this tariff line is treating FSSAI clearance as the sole gate and overlooking the independent NDPS certificate requirement when a vitamin concentrate contains a scheduled psychotropic precursor or derivative. A consignment with a current FSSAI Import Licence but no Rule 53 NDPS import certificate is liable to detention and seizure under the NDPS Act irrespective of food-safety compliance; the two regimes operate on parallel tracks and neither satisfies the other.