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HomeHSNChapter 03HSN 0305 20 00

Livers, roes and milt of fish, dried, smoked, salted or in brine

Dried, smoked, salted or brined fish livers, roes and milt

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0305 20 00 (Livers, roes and milt of fish, dried, smoked, salted or in brine) 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 with effect from 1 March 2023.

What this is
HSN code
0305 20 00
Chapter
03 · Fish and crustaceans, molluscs and other aquatic invertebrates
Primary regulator
FSSAI · Food Safety and Standards Act, 2006 (high-risk food regime)
Customs documentation
  • Import Licence from FSSAI
  • Sanitary Import Permit from AQCS
  • 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. 1
    Confirm that the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the mandatory high-risk-food regime before shipment. The FSSAI Import Licence (document code 911001) and the 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
  2. 2
    Obtain the AQCS Sanitary Import Permit (document code 911DF1) and Health Certificate (document code 6360AQ) before dispatch. At the bill-of-entry stage, quote the e-Sanchit IRN of the Sanitary Import Permit to obtain the AQCS NOC for CTIs listed in Annexure A (Sl. No. 3) of CBIC Circular 24/2022-Cus.
    CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
  3. 3
    Route the consignment exclusively through one of the 79 designated food-import ports notified under General Note 4(D) of Schedule I of the ITC (HS) 2022. Verify label compliance under the FSSAI rectifiable-labelling regime before seeking out-of-charge; non-rectifiable labelling deficiencies are not curable at port.
    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
A word of counsel

The most frequent error on this tariff line is treating FSSAI clearance and AQCS clearance as sequential rather than parallel obligations. Consignments arriving at a designated port with a current FSSAI Import Licence but without the AQCS Sanitary Import Permit IRN quoted on the bill of entry are detained until the document code 911DF1 upload is verified — generating demurrage and ground rent at cold-storage facilities. Initiate the AQCS Sanitary Import Permit application simultaneously with the FSSAI licence step, not after it.

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Frequently asked
Does HSN 0305 20 00 require BIS certification?
No, dried, smoked, salted or brined fish livers, roes and milt fall outside 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 Animal Quarantine and Certification Services Sanitary Import Permit requirement and the 79-designated-port restriction.
Which document codes must be uploaded in e-Sanchit at the bill of entry for this tariff line?
Four documents are mandatory: FSSAI Import Licence (911001), Sanitary Import Permit (911DF1), Health Certificate (6360AQ), and Specimen Copy of Label (0110FS), all per the PGA-facilitated-bill verification requirement under CBIC Instruction 09/2023-Cus.
Is the foreign-manufacturer registration with FSSAI compulsory for fish liver and roe exporters?
Yes. Per CBIC Instruction 30/2022-Cus and the FSSAI order dated 10 October 2022, all foreign manufacturing facilities exporting fish and fish products to India must be registered with FSSAI; shipments from unregistered facilities are not permitted entry.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / AQCS / DGFT / CBIC / Indian Customs CUSDATA.
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