Other
Dextrins and other modified starches (pregelatinised, esterified)
HSN 3505 10 90 (Other dextrins and modified starches) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006. The Directorate General of Foreign Trade (DGFT) administers the applicable ITC (HS) policy overlay, and FSSAI Import Licence (document code 911001) with a Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit before out-of-charge.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) policy declaration to DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain an FSSAI Import Licence before the consignment is dispatched. Upload the licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry stage; customs out-of-charge will not be granted until both documents are verified by the proper officer.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Ensure all import labelling complies with FSSAI's rectifiable-labelling regime. Minor labelling defects identified as rectifiable may be corrected under FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 and CBIC Instruction 10/2022-Cus dated 28-06-2022, as further modified by CBIC Instruction 09/2023-Cus dated 07-03-2023.CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022
- 3Confirm compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing food-import entry points. Where the modified starch falls within a high-risk food category (including nutraceuticals or food for dietary uses), route the consignment only through the 79 designated ports notified with effect from 01-03-2023.General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
The recurring error on this tariff line is assuming that modified starches used industrially — as adhesives, textile sizing agents, or paper coatings — fall outside the FSSAI food-import regime. FSSAI's import-licence requirement attaches to the product as classified under HSN 3505 10 90 irrespective of the importer's declared end-use; a consignment presented without document code 911001 uploaded in e-Sanchit will be detained at port, attracting demurrage and ground rent until the licence is produced and verified.