Other
Fresh or chilled edible offal of other animals
HSN 0206 80 90 (Other fresh or chilled edible offal) 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, as a high-risk meat product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit and Veterinary Health Certificate clearances apply concurrently, and consignments are permitted only through 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 that the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the high-risk-food regime for meat and meat products. The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit before filing the bill of entry.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) and the Laboratory Report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Also upload the AQCS Sanitary Import Permit (document code 911DF1) and Health Certificate (document code 6360AQ); out-of-charge will not be granted until all four AQCS documents are verified.CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment exclusively through one of the 79 designated food-import ports listed in the CBIC Instruction 05/2023-Cus Annexure, and ensure compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm labelling compliance with the FSSAI rectifiable-labelling regime before out-of-charge; rectifiable defects may be corrected at port, but a missing PGA clearance will not be treated as a rectifiable defect.CBIC Instruction 05/2023-Cus dated 08-02-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
The most common error on this tariff line is uploading the FSSAI Import Licence and assuming it covers the AQCS layer. The Veterinary Health Certificate (853AQ1) and the Certificate of Analysis (001AQ1) are independent AQCS requirements under Circular 24/2022-Cus that the food-safety clearance does not substitute; consignments that arrive with an FSSAI NOC but missing either AQCS document are detained at the designated port and accrue demurrage until the complete document set is uploaded and verified in e-Sanchit.