Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the sub-order Pinnipedia)
Fresh, chilled or frozen meat of cetaceans, sirenians and pinnipeds
HSN 0208 40 00 covers meat and edible offal of whales, dolphins, porpoises, manatees, dugongs, seals, sea lions and walruses, and is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and foreign-manufacturer registration under the Food Safety and Standards Act, 2006. Wildlife Crime Control Bureau (WCCB) CITES Certificate clearance applies as a concurrent overlay, and consignments are permitted only through 79 designated food-import ports effective 1 March 2023.
- Import Licence from FSSAI
- CITES Certificate from WCCB
- 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 meat products. The FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) must both be uploaded in e-Sanchit before the bill of entry is filed.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload the CITES Certificate (document code 626000) and the Health Certificate (document code 6360AQ) in e-Sanchit prior to out-of-charge. Cetaceans, sirenians and pinnipeds are protected under CITES Appendices; the WCCB CITES Certificate is a mandatory pre-clearance document and its absence triggers consignment detention.CBIC Instruction 05/2023-Cus dated 08-02-2023 · CCR document code 626000
- 3Route the consignment only through one of the 79 designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022, in force from 1 March 2023. Confirm compliance with Policy Condition 2 of Chapter 2 of Schedule I of the ITC (HS) Import Policy before filing.CBIC Instruction 05/2023-Cus dated 08-02-2023 · General Note 4(D) of ITC (HS) 2022 · Policy Condition 2, Chapter 2, Schedule I
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance document and failing to obtain the WCCB CITES Certificate before shipment. All species covered by HSN 0208 40 00 fall within CITES-regulated families; a consignment arriving without the CITES Certificate (document code 626000) is detained at the designated port and cannot be released through a rectifiable-labelling cure — it requires independent WCCB authorisation, which cannot be obtained retrospectively at port.