Other
Sorbitol preparations, other than subheading 2905 44
HSN 3824 60 90 (Sorbitol preparations, other) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with ITC (HS) policy conditions 1, 2 and 3 of Chapter 38 administered by the Directorate General of Foreign Trade (DGFT) applying as an overlay. Import is permitted only through designated food-import entry points under 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 (document code 911001) and upload it in e-Sanchit before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; customs out-of-charge will not be granted until both documents are verified in the system.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
- 2Ensure the consignment enters only through a designated food-import port as required by General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm compliance with ITC (HS) policy conditions 1, 2 and 3 of Chapter 38 prior to dispatch.General Note 4(D) of Schedule I of ITC (HS) 2022 · ITC (HS) policy conditions 1, 2 and 3, Chapter 38
- 3Verify that the product label conforms to the FSS (Labelling and Display) Regulations, 2020 before shipment. Where permissible labelling deficiencies exist, rectification must be carried out at customs bonded warehouses before visual inspection by the authorised FSSAI officer, using a single non-detachable sticker affixed next to the principal display panel without altering the original label.FSSAI Letter No. 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
The most common error on this tariff line is treating sorbitol as a pure industrial chemical and bypassing FSSAI clearance on that basis. Where the imported sorbitol preparation falls within the food-grade or food-additive category, it attracts the full FSSAI high-risk food import regime — including designated-port entry and label compliance under the FSS (Labelling and Display) Regulations, 2020. Consignments detained for absent FSSAI documentation are subject to demurrage, ground rent, and potential confiscation; a missing e-Sanchit upload is not rectifiable after the bill of entry is filed without customs officer intervention.