Browns
Synthetic organic brown colouring matter, dyes
HSN 3204 19 88 (Browns) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, as synthetic organic colouring matter intended for or capable of food-contact use. Directorate General of Foreign Trade (DGFT) import-policy controls and Central Board of Indirect Taxes and Customs (CBIC) mandatory Chapter 32 qualifier declarations apply as additional clearance requirements at the bill of entry.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Chapter 32 qualifiers from CBIC
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) and a Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer will verify both uploads prior to granting out-of-charge; consignments lacking either document are detained.FSSAI Import Licence doc code 911001 · Specimen Copy of Label doc code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023 in modification to Instruction 10/2022-Cus dated 28-06-2022
- 2Include mandatory additional qualifiers in the import declaration for Chapter 32 commodities, as stipulated in Paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus. This requirement is operative with effect from 15 October 2023 and applies to all CTIs under Chapters 28, 29, 32, 39 and CTH 3808.CBIC Circular 23/2023-Cus dated 30-09-2023, Paras 4.1 and 4.2
- 3Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Labelling deficiencies that are rectifiable under Regulation 6 of the FSS (Import) Regulations, 2017 may be corrected at customs-bonded warehouses before visual inspection, by affixing a single non-detachable sticker without altering the original label.General Note 4(D), ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating FSSAI clearance as the sole gate and overlooking the Chapter 32 mandatory qualifier declaration required under CBIC Circular 23/2023-Cus with effect from 15 October 2023. A bill of entry filed without the prescribed qualifiers in Paragraphs 4.1 and 4.2 is treated as a deficient declaration subject to CBIC-level intervention, independently of whether the FSSAI documents are in order. Rectifiable labelling relief at the bonded warehouse applies only to specified labelling deficiencies — it does not cure a missing FSSAI licence or an absent qualifier declaration.