Esterified starches
Esterified starches, modified starches for industrial or food use
HSN 3505 10 10 (Esterified starches) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, including mandatory foreign-manufacturer registration for applicable high-risk food categories. Consignments must comply with General Note 4(D) of Schedule I of the ITC (HS) 2022 for designated food-import entry points, with Central Board of Indirect Taxes and Customs (CBIC) oversight at the bill-of-entry stage.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Policy declaration to 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. Where the product falls within a high-risk food category (nutraceuticals, infant food, or similar), confirm the foreign manufacturing facility is registered with FSSAI per the mandatory-registration regime.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload the Specimen Copy of Label (document code 0110FS) in e-Sanchit and ensure label information meets FSSAI requirements. Rectifiable labelling defects must be addressed in accordance with the FSSAI rectifiable-labelling regime before out-of-charge is granted.CBIC Instruction 10/2022-Cus 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
- 3Verify that the port of import is among the 79 designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. High-risk food products within this tariff line have been restricted to these designated ports with effect from 01-03-2023.CBIC Instruction 05/2023-Cus dated 08-02-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022
The most common error on this tariff line is assuming that esterified starch used for industrial purposes falls outside the FSSAI import-clearance regime simply because the importer's intended end-use is non-food. FSSAI jurisdiction attaches to the product classification at the bill-of-entry stage, not to the importer's downstream use; an FSSAI Import Licence and compliant label copy must accompany every consignment, and the proper officer is mandated to verify both document codes before granting out-of-charge.