Of a fat content, by weight, exceeding 10%
Fresh milk and cream exceeding 10% fat content
HSN 0401 50 00 (milk and cream exceeding 10% fat by weight) 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 and veterinary health certificate clearance apply 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 FSSAI under the high-risk-food regime before shipment. The FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) must be uploaded in e-Sanchit at the bill of entry; no out-of-charge will be granted without these uploads.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload the AQCS-issued Sanitary Import Permit (document code 911DF1) and quote its e-Sanchit IRN on the bill of entry to obtain the AQCS NOC. Additionally upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) and the laboratory report/Certificate of Analysis (document code 001AQ1) as required under Circular 24/2022-Cus Annexure A.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 under General Note 4(D) of Schedule I of the ITC (HS) 2022. Note that import of milk and milk-based products from China is prohibited pending melamine-testing capacity upgrades at port laboratories; verify origin compliance before purchase order placement.CBIC Instruction 05/2023-Cus dated 08-02-2023 · DGFT Notification 01/2015-20 dated 23-04-2019 · General Note 4(D) of ITC (HS) 2022 Schedule I
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance document and overlooking the three distinct AQCS document codes — 911DF1, 853AQ1, and 001AQ1 — each mapped to a separate Annexure A slot in Circular 24/2022-Cus. A consignment arriving with all three uploaded but without the IRN of the Sanitary Import Permit quoted on the bill of entry will be detained at the designated port; customs officers verify the IRN linkage independently of the document upload. Additionally, UHT whipping cream consignments must not be subjected to commercial sterility testing per FSSAI Instruction 1828/Misc Matters/FSSAI/Imports-21 dated 01-06-2022.