Other
Odoriferous substance mixtures for food and drink industries
HSN 3302 10 90 (Other odoriferous mixtures for food or drink industries) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Import entry points are restricted to designated ports under General Note 4(D) of Schedule I of the ITC (HS) 2022, with customs oversight administered by the Central Board of Indirect Taxes and Customs (CBIC) and policy controls by the Directorate General of Foreign Trade (DGFT).
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) port compliance from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain a current FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The customs proper officer will verify the upload before granting out-of-charge; consignments where the FSSAI Import Licence is absent or expired are detained at port.FSSAI Import Licence · document code 911001 · e-Sanchit upload requirement per CCR PGA facilitation note
- 2Upload a Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry stage. Label deficiencies permissible for port rectification — including per-serve RDA percentage contribution and expiry/best-before date discrepancies — must be corrected at customs bonded warehouses by affixing a single non-detachable sticker before visual inspection by the authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · FSS (Labelling and Display) Regulations, 2020
- 3Route the consignment only through a designated food-import port notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Arrival at a non-designated port renders the consignment non-compliant with the FSSAI import-entry-point regime and liable to detention pending re-routing or re-export.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The most common error on this tariff line is treating the FSSAI Import Licence upload as the sole pre-clearance requirement and overlooking the labelling-compliance obligation at port. The rectifiable-labelling dispensation under CBIC Instruction 09/2023-Cus covers only specific categories of deficiency — per-serve RDA contribution and expiry/best-before date — and only where the correction is made by the manufacturer itself on a non-detachable sticker; importers who present labels with other non-compliant information face re-inspection and potential detention rather than rectification.