Synthetic flavouring essences
Synthetic flavouring essences for food or drink industries
HSN 3302 10 10 (Synthetic flavouring essences) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, and the FSS (Import) Regulations, 2017. General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), restricts entry to designated food-import ports, with Central Board of Indirect Taxes and Customs (CBIC) rectifiable-labelling obligations applying at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Food import entry-point declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a valid FSSAI Import Licence before filing the bill of entry and ensure the Specimen Copy of Label (document code 0110FS) and FSSAI Import Licence (document code 911001) are both uploaded in e-Sanchit. Customs out-of-charge will not be granted until the proper officer confirms both documents are present 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 only through a food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Non-designated ports are not authorised for clearance of food-category consignments, and diversion results in detention pending re-routing or re-export.General Note 4(D), Schedule I, ITC (HS) 2022
- 3Ensure labelling meets FSS (Labelling and Display) Regulations, 2020 before shipment. Where rectifiable deficiencies exist — such as missing per-serve percentage contribution to recommended dietary allowance or expiry date — rectification may be performed at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel, before inspection by the FSSAI-authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · FSS (Labelling and Display) Regulations, 2020
The most common error on this tariff line is assuming that a valid FSSAI Import Licence alone secures clearance, while neglecting the Specimen Copy of Label upload in e-Sanchit. Both document codes — 0110FS and 911001 — must be present before the proper officer processes out-of-charge; an incomplete e-Sanchit submission for either document triggers detention regardless of the licence's currency. Rectifiable labelling relief is available only for the specific deficiencies enumerated in CBIC Instruction 10/2022-Customs and does not extend to a missing FSSAI clearance.