Other edible fish offal
Frozen edible fish offal, other frozen fish products
HSN 0303 99 90 (Other edible fish 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. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance applies concurrently, and consignments are restricted to 79 designated food-import ports under General Note 4(D) of Schedule I of the ITC (HS) 2022.
- Import Licence from FSSAI
- Sanitary Import Permit from AQCS
- 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 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
- 2Obtain the AQCS Sanitary Import Permit (document code 911DF1) and Health Certificate (document code 6360AQ) before consignment dispatch. Quote the e-Sanchit IRN of the Sanitary Import Permit on the bill of entry to obtain the AQCS NOC for the CTIs listed in Annexure A (Sl. No. 3) of Circular 24/2022-Cus.CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
- 3Route the consignment only through one of the 79 designated food-import ports operative from 01-03-2023, and ensure compliance with the rectifiable-labelling regime before out-of-charge. Labelling defects classified as rectifiable under FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 may be corrected at port; missing PGA clearances are not rectifiable in the same manner.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
The most common error on this tariff line is treating FSSAI Import Licence upload as sufficient for out-of-charge, while the AQCS Sanitary Import Permit IRN — a separate and independent clearance — has not been quoted on the bill of entry. Customs officers verifying PGA-facilitated bills are specifically instructed to check all four document codes (911001, 0110FS, 6360AQ, 911DF1) before granting out-of-charge; absence of any one triggers detention, with demurrage and ground rent accruing until the deficiency is remedied.