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HomeHSNChapter 02HSN 0206 90 10

Of sheep or goats

Frozen edible offal of sheep or goats

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0206 90 10 (frozen edible offal of sheep or goats) 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, Veterinary Health Certificate, and Laboratory Certificate of Analysis apply as concurrent clearance requirements. Consignments are permitted only through 79 designated food-import ports with effect from 1 March 2023.

What this is
HSN code
0206 90 10
Chapter
02 · Meat and edible meat offal
Primary regulator
FSSAI · Food Safety and Standards Act, 2006 (high-risk meat product regime)
Customs documentation
  • Import Licence from FSSAI
  • Sanitary Import Permit from AQCS
  • Health Certificate from AQCS
Applicable Partner Government Agencies
FSSAIFSSAI·Food Safety and Standards Authority of India
AQCSAQCS·Animal Quarantine and Certification Services

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Confirm the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the high-risk-food regime before shipment. The FSSAI Import Licence (document code 911001) and Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit prior to filing the bill of entry.
    CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
  2. 2
    Upload the AQCS Sanitary Import Permit (document code 911DF1), the Veterinary Health Certificate issued by the exporting country's competent authority (document code 853AQ1), the Health Certificate (document code 6360AQ), and the Laboratory Report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. All four AQCS documents must be present before customs out-of-charge.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
  3. 3
    Route the consignment exclusively through one of the 79 designated food-import ports listed in the CBIC Instruction 05/2023-Cus Annexure, per General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm label compliance with the rectifiable-labelling regime before out-of-charge; non-rectifiable labelling defects result in consignment detention.
    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
A word of counsel

The most common error on this tariff line is treating the FSSAI Import Licence as the sole pre-shipment requirement and overlooking the two independent AQCS document chains — the Veterinary Health Certificate (853AQ1) and the Laboratory Certificate of Analysis (001AQ1) — both of which must be arranged with the exporting country's competent authority before dispatch. A consignment arriving at a designated port with FSSAI clearance but missing either AQCS document is detained pending upload; demurrage and ground rent begin to accrue immediately and AQCS will not issue a retrospective NOC.

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Frequently asked
Does HSN 0206 90 10 require BIS certification?
No, frozen edible offal of sheep or goats falls outside the BIS Quality Control Order regime. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with a concurrent Animal Quarantine and Certification Services clearance and the 79-designated-port restriction operative from 1 March 2023.
Which e-Sanchit document codes are mandatory at the bill of entry for this tariff line?
Five documents must be uploaded: FSSAI Import Licence (911001), Specimen Copy of Label (0110FS), AQCS Sanitary Import Permit (911DF1), Veterinary Health Certificate (853AQ1), and Laboratory Report or Certificate of Analysis (001AQ1), per CBIC Circular 24/2022-Cus and CBIC Instruction 09/2023-Cus.
Is the foreign-manufacturer registration with FSSAI mandatory even for occasional or small-volume shipments of sheep or goat offal?
Yes. The FSSAI order dated 10 October 2022, enclosed with CBIC Instruction 30/2022-Cus, applies to all meat and meat product imports regardless of volume; no quantity-based or frequency-based exemption exists for this high-risk food category.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / AQCS / DGFT / CBIC / Indian Customs CUSDATA.
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