Other
Other synthetic organic colouring matter, dye mixtures
HSN 3204 19 90 (other synthetic organic colouring matter) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, where the colouring matter is intended for food use. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy and Central Board of Indirect Taxes and Customs (CBIC) mandatory-qualifier requirements under CBIC Circular 23/2023-Cus apply as additional clearance overlays from 15 October 2023.
- 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.
- 1Obtain the FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. A specimen copy of the product label (document code 0110FS) must also be uploaded; customs out-of-charge will not be granted until both documents are verified in e-Sanchit.CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
- 2Route the consignment through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Any labelling deficiency permissible for rectification must be corrected at a customs bonded warehouse before visual inspection, by affixing a single non-detachable sticker without altering the original label, per CBIC Instruction 10/2022-Cus.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Include 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 bill-of-entry filings under CTH 32.CBIC Circular 23/2023-Cus dated 30-09-2023, para 4.1 and 4.2
The most common error on this tariff line is filing the bill of entry without the Chapter 32 mandatory qualifiers introduced by CBIC Circular 23/2023-Cus, which is separate from and additional to the FSSAI document set. A declaration lacking the stipulated qualifiers will be queried by the proper officer even where the FSSAI Import Licence and specimen label are correctly uploaded in e-Sanchit, causing detention and demurrage while the declaration is amended.