Cuts and offal, frozen
Frozen poultry cuts and edible offal
HSN 0207 27 00 (Frozen poultry cuts and 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, alongside Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance under S.O. 4118(E) dated 14-11-2019 issued under the Livestock Importation Act, 1898. Import is permitted only through 79 designated food-import ports with effect from 1 March 2023, and the Directorate General of Foreign Trade (DGFT) General Note 4(D) entry-point compliance applies as a policy overlay.
- 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 the Food Safety and Standards Authority of India under the high-risk-food regime for meat and poultry products. 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
- 2Obtain AQCS clearance by uploading the Veterinary Health Certificate from the exporting country (document code 853AQ1), the Laboratory Report or Certificate of Analysis (document code 001AQ1), and the AQCS-issued 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.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
- 3Route the consignment exclusively through one of the 79 designated food-import ports listed in the CBIC Instruction 05/2023-Cus Annexure. Confirm compliance with S.O. 4118(E) dated 14-11-2019 governing poultry and poultry-product imports under Section 3 and 3A of the Livestock Importation Act, 1898, and with General Note 4(D) of Schedule I of the ITC (HS) 2022 on food-import entry points.CBIC Instruction 05/2023-Cus dated 08-02-2023 · S.O. 4118(E) dated 14-11-2019 · General Note 4(D) of Schedule I of ITC (HS) 2022
The most pervasive error on this tariff line is treating the FSSAI Import Licence as the sole clearance and presenting at a non-designated port. Frozen poultry cuts are a high-risk animal product carrying a concurrent AQCS regime — three separate AQCS documents (Veterinary Health Certificate 853AQ1, Laboratory Report 001AQ1, and Sanitary Import Permit 911DF1) must each be uploaded independently in e-Sanchit; a missing IRN for any one of them prevents issuance of the AQCS NOC and results in consignment detention, demurrage, and potential re-export even where the FSSAI licence is current.