Dextran
Dextran, natural polymer in primary forms
HSN 3913 90 30 (Dextran) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence requirements under the Food Safety and Standards Act, 2006, with mandatory e-Sanchit document upload before out-of-charge. Consignments must be imported through the 79 designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT). A Central Board of Indirect Taxes and Customs (CBIC) Chapter 39 mandatory-qualifier declaration and proof of EPR portal registration for plastic packaging are additional customs-level requirements.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Chapter 39 qualifiers from 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 ensure both the Specimen Copy of Label (document code 0110FS) and the FSSAI Import Licence (document code 911001) are uploaded in e-Sanchit before filing the bill of entry. Labelling deficiencies permissible for rectification at the port under FSS (Labelling and Display) Regulations, 2020 must be corrected at the customs bonded warehouse before visual inspection by the authorised officer.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022
- 2Route the consignment exclusively through one of the 79 designated food-import entry points and ensure the bill of entry includes the mandatory additional qualifiers for Chapter 39 commodities as stipulated in paragraphs 4.1 and 4.2 of CBIC Circular 23/2023-Cus, with effect from 15 October 2023.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Circular 23/2023-Cus dated 30-09-2023
- 3Verify and furnish proof of registration on the Centralised EPR Portal for Plastic Packaging at the time of import declaration, as Dextran is classified under Chapter 39 and subject to extended producer responsibility compliance verification.CBIC Instruction 21/2025-Customs dated 02-07-2025
The most frequent error on this tariff line is overlooking the Chapter 39 mandatory-qualifier declaration required under CBIC Circular 23/2023-Cus: importers who comply fully with the FSSAI food-safety regime but omit the additional qualifier fields in the import declaration trigger a mismatch at bill-of-entry assessment, leading to detention and demurrage pending re-filing. The EPR portal registration requirement under CBIC Instruction 21/2025-Customs is a separate, concurrent obligation — proof of registration must be available at the port and is not satisfied by the FSSAI licence alone.