Fish heads, tails and maws
Dried, salted or smoked fish heads, tails and maws
HSN 0305 72 00 (Fish heads, tails and maws) 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, as a high-risk fish product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance applies concurrently, and consignments are permitted only through 79 designated food-import ports with effect from 1 March 2023.
- 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 dispatch. The FSSAI Import Licence must be uploaded in e-Sanchit at the bill of entry; consignments from unregistered facilities are not permitted 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) before consignment dispatch and quote the e-Sanchit IRN of that permit on the bill of entry to secure the AQCS NOC. Fish heads, tails and maws are 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
- 3Route the consignment only through one of the 79 designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, and ensure labels comply with FSSAI rectifiable-labelling requirements before out-of-charge. Label defects may be rectified under the FSSAI order dated 18-11-2022; absent PGA clearances are not rectifiable.CBIC Instruction 05/2023-Cus dated 08-02-2023 · CBIC Instruction 10/2022-Cus dated 28-06-2022 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance required and filing the bill of entry without uploading the AQCS Sanitary Import Permit IRN. The two clearances are independent: a current FSSAI licence does not substitute for the AQCS NOC, and a consignment presenting without the 911DF1 IRN will be detained at the designated port — attracting demurrage and ground rent — until the permit is uploaded and verified in e-Sanchit.