Carcasses and half-carcasses
Fresh, chilled or frozen sheep and goat carcasses
HSN 0204 41 00 (Carcasses and half-carcasses of goats, fresh, chilled or frozen) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and mandatory foreign-manufacturer registration under the Food Safety and Standards Act, 2006. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit and Veterinary Health Certificate clearance apply concurrently, and consignments are restricted to 79 designated food-import ports with effect from 1 March 2023.
- Import Licence from FSSAI
- Sanitary Import Permit from AQCS
- Veterinary Health Certificate from AQCS
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Confirm the foreign manufacturing facility is registered with FSSAI under the mandatory high-risk-food regime for meat and meat products. The FSSAI Import Licence (document code 911001) must be uploaded in e-Sanchit before the bill of entry is filed; consignments from unregistered facilities are not permitted entry.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload in e-Sanchit: the AQCS Sanitary Import Permit (document code 911DF1) and quote its IRN on the bill of entry to obtain the AQCS NOC; the Veterinary Health Certificate issued by the exporting country's competent authority (document code 853AQ1); the Laboratory Report or Certificate of Analysis (document code 001AQ1); the Health Certificate (document code 6360AQ); and the Specimen Copy of Label (document code 0110FS). All five documents must be present before out-of-charge.CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022
- 3Route the consignment exclusively through one of the 79 designated food-import ports in the Annexure to CBIC Instruction 05/2023-Cus. Verify label compliance against the rectifiable-labelling regime; non-rectifiable labelling defects are not curable at port and will result in consignment detention.CBIC Instruction 05/2023-Cus dated 08-02-2023 · General Note 4(D) of Schedule I of ITC (HS) 2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is conflating the FSSAI Import Licence clearance with complete port-entry readiness. The AQCS overlay requires three separate document codes — 911DF1, 853AQ1, and 001AQ1 — each of which must be independently uploaded in e-Sanchit; absence of any one triggers a PGA-facilitated-bill review by the proper officer and consignment detention at the designated port, accumulating demurrage until all codes are verified.