Cuts and offal, fresh or chilled

Fresh or chilled cuts and offal of poultry

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0207 26 00 (Cuts and offal, fresh or chilled) 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 clearance applies concurrently under the Livestock Importation Act, 1898, and consignments are permitted only through 79 designated food-import ports with effect from 1 March 2023.

What this is

HSN code

0207 26 00

Chapter

02 · Meat and edible meat offal

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (high-risk meat and poultry regime)

Customs documentation

Import Licence from FSSAI
Sanitary Import Permit from AQCS
Veterinary 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
Confirm the foreign poultry processing facility is registered with FSSAI under the mandatory foreign-manufacturer registration scheme covering Meat and Meat products including Poultry. Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry.
CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
2
Upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1), the Laboratory Report or Certificate of Analysis (document code 001AQ1), and the AQCS Sanitary Import Permit (document code 911DF1) in e-Sanchit. Quote the e-Sanchit IRN of the Sanitary Import Permit on the bill of entry to obtain the AQCS NOC; a missing IRN prevents 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
Route the consignment exclusively through one of the 79 designated food-import ports listed in the CBIC Instruction 05/2023-Cus Annexure, in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Additionally, confirm that the import is regulated under S.O. 4118(E) dated 14-11-2019 issued by the Department of Animal Husbandry and Dairying under Sections 3 and 3A of the Livestock Importation Act, 1898.
CBIC Instruction 05/2023-Cus dated 08-02-2023 · S.O. 4118(E) dated 14-11-2019 · General Note 4(D) of ITC (HS) Schedule I, 2022

A word of counsel

The most common error on this tariff line is treating the FSSAI Import Licence as the sole PGA clearance and overlooking that the AQCS Sanitary Import Permit IRN must be independently quoted on the bill of entry — without it, customs cannot grant out-of-charge even when the FSSAI documents are complete. Poultry cuts and offal additionally fall under the Livestock Importation Act, 1898 via S.O. 4118(E), which imposes an independent AQCS regulatory gate separate from the food-safety regime; consignments that satisfy FSSAI requirements but arrive without AQCS NOC are detained, attracting demurrage and ground rent at the designated port.

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Frequently asked

Does HSN 0207 26 00 require BIS certification?

No, fresh or chilled poultry cuts and offal are not within 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 AQCS Sanitary Import Permit requirement under the Livestock Importation Act, 1898, and the 79-designated-port restriction operative from 1 March 2023.

Which documents must be uploaded in e-Sanchit for this tariff line?

Four document codes are mandatory: FSSAI Import Licence (911001), Specimen Copy of Label (0110FS), Health Certificate (6360AQ), Veterinary Health Certificate from the exporting country (853AQ1), Laboratory Report or Certificate of Analysis (001AQ1), and AQCS Sanitary Import Permit (911DF1) — per CBIC Circular 24/2022-Cus and Instruction 09/2023-Cus.

Is the foreign-manufacturer registration with FSSAI mandatory before shipment?

Yes. Under CBIC Instruction 30/2022-Cus and the FSSAI order dated 10 October 2022, the exporting facility must be registered with FSSAI before the consignment is shipped; imports from unregistered facilities are not permitted clearance regardless of other documentation.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / AQCS / DGFT / CBIC / Indian Customs CUSDATA.