Ester gums
Ester gums, rosin-derived resin esters for food use
HSN 3806 30 00 (Ester gums) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit document upload before customs out-of-charge. Compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022 governing designated food-import entry points and the rectifiable-labelling regime under the FSS (Labelling and Display) Regulations, 2020 apply as additional clearance requirements administered by FSSAI, the Directorate General of Foreign Trade (DGFT), and the Central Board of Indirect Taxes and Customs (CBIC).
- 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 the FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. The customs proper officer will not grant out-of-charge until both the FSSAI Import Licence (911001) and the Specimen Copy of Label (0110FS) are verified as uploaded in e-Sanchit.FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 2Route the consignment only through a designated food-import entry point and ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Diversion to a non-designated port renders the bill of entry non-compliant and the consignment liable to detention.General Note 4(D) of Schedule I of ITC (HS) 2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
- 3Verify label compliance against the FSS (Labelling and Display) Regulations, 2020 before shipment. Where permitted labelling deficiencies exist, rectification must be carried out at a customs bonded warehouse — by a single non-detachable sticker affixed next to the principal display panel — before visual inspection by the authorised officer, and must not alter original label information.FSSAI clarification order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSS (Import) Regulations, 2017 Reg. 6
The most frequent error on this tariff line is conflating the rectifiable-labelling dispensation with full label compliance: the port-rectification window covers only the specific deficiencies enumerated under the FSS (Labelling and Display) Regulations, 2020 and the FSSAI orders of 22-05-2018 and 14-01-2019, and does not suspend the requirement for a valid FSSAI Import Licence. Consignments arriving with a complete label but a missing or expired FSSAI Import Licence (document code 911001) are detained at the entry point regardless of label status — detention triggers demurrage and ground rent that cannot be mitigated by a subsequent rectification sticker.