Fatty livers, fresh or chilled
Fresh or chilled poultry fatty livers
HSN 0207 43 00 (Fatty livers, fresh or chilled) is regulated by Animal Quarantine and Certification Services (AQCS) under S.O. 4118(E) dated 14 November 2019, issued under Sections 3 and 3A of the Livestock Importation Act, 1898. Import of foie gras under this tariff line is expressly prohibited; only non-foie-gras poultry fatty livers may be imported, subject to AQCS Sanitary Import Permit clearance and Health Certificate verification at the bill of entry.
- Sanitary Import Permit from AQCS
- Health Certificate from AQCS
- Veterinary Health Certificate from exporter
- 1Confirm the consignment does not constitute foie gras — import of foie gras under HSN 0207 43 00 is prohibited. For permissible poultry fatty livers, obtain the AQCS Sanitary Import Permit (document code 911DF1) and upload it in e-Sanchit; quote the resulting IRN on the bill of entry to obtain the AQCS NOC.CBIC Circular 24/2022-Cus dated 28-11-2022, Annexure A (SL.NO 3) · S.O. 4118(E) dated 14-11-2019
- 2Upload the Health Certificate (document code 6360AQ) and the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) in e-Sanchit before the bill of entry is assessed. Additionally, upload the Laboratory Report or Certificate of Analysis (document code 001AQ1) as required under Annexure A (SL.NO 2) of CBIC Circular 24/2022-Cus.CBIC Circular 24/2022-Cus dated 28-11-2022, Annexure A (SL.NO 1 and SL.NO 2)
The absolute prohibition on foie gras is the critical trap on this tariff line: consignments that include or are described as foie gras — regardless of origin, processing stage, or commercial labelling — are liable to outright confiscation, not merely detention pending re-export. Importers sourcing fatty livers from duck or goose farms should obtain a species and production-method declaration from the exporter confirming the product is not force-fed foie gras before shipment is arranged, as post-arrival reclassification attempts do not cure the prohibition.