In aqueous solution
Sorbitol in aqueous solution (non-subheading 2905 44)
HSN 3824 60 10 (Sorbitol in aqueous solution) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, given sorbitol's use as a food-grade ingredient. The ITC (HS) import policy conditions 1, 2 and 3 of Chapter 38, administered by the Directorate General of Foreign Trade (DGFT), apply as additional policy overlays, and consignments must enter through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022.
- 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 a valid FSSAI Import Licence and ensure it is uploaded in e-Sanchit under document code 911001 before filing the bill of entry. Separately upload the Specimen Copy of Label (document code 0110FS); customs out-of-charge will not be granted until both documents are verified 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 in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022, and confirm that ITC (HS) policy conditions 1, 2 and 3 of Chapter 38 are satisfied before arrival. Consignments arriving at non-designated ports are liable to detention and demurrage pending re-routing.General Note 4(D) of Schedule I ITC (HS) 2022 · ITC (HS) policy conditions 1, 2 and 3 of Chapter 38
- 3Review the label against the Food Safety and Standards (Labelling and Display) Regulations, 2020 requirements, including per-serve percentage contribution to recommended dietary allowance and expiry-date presentation. Rectifiable labelling deficiencies may be corrected at a customs bonded warehouse by affixing a single non-detachable sticker next to the principal display panel without altering original label information.CBIC Instruction 10/2022-Cus dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is treating sorbitol as a pure industrial chemical under Chapter 38 and overlooking the FSSAI food-safety overlay. Because sorbitol in aqueous solution functions as a food ingredient or food-grade excipient, the FSSAI Import Licence and designated-port restriction apply in full — a consignment cleared without the 911001 upload will be detained at the port of import, with ground rent accruing until the FSSAI NOC is obtained.