Other

Fermented or acidified milk and cream, other varieties

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0403 90 90 covers residual fermented and acidified milk and cream products and 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 milk-and-milk-products category. Animal Quarantine and Certification Services (AQCS) sanitary clearance applies concurrently, and consignments are permitted only through 79 designated food-import ports with effect from 1 March 2023. Import of milk and milk-based products from China remains prohibited pending laboratory-capacity upgrades for melamine testing under DGFT Notification 01/2015-20 dated 23-04-2019.

What this is

HSN code

0403 90 90

Chapter

04 · Dairy produce; birds' eggs; natural honey; edible products of animal origin

Primary regulator

FSSAI · Food Safety and Standards Act, 2006 (high-risk milk and milk products 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
Confirm the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the mandatory high-risk-food foreign-manufacturer registration scheme for milk and milk products. The FSSAI Import Licence (document code 911001) and a Specimen Copy of Label (document code 0110FS) must 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 · CBIC Instruction 05/2023-Cus dated 08-02-2023
2
Upload the AQCS Veterinary Health Certificate (document code 853AQ1) and the laboratory report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Separately, quote the e-Sanchit IRN of the AQCS Sanitary Import Permit (document code 911DF1) and the Health Certificate (document code 6360AQ) on the bill of entry to obtain the AQCS NOC before out-of-charge.
CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/TFM/Apex/2022-FSSAI
3
Route the consignment through one of the 79 designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, and verify the origin is not China — imports of milk and milk-based products from China are prohibited until port-laboratory capacity for melamine testing is upgraded. Ensure compliance with CBIC Instruction 29/2023-Cus dated 12-12-2023 and the Office Memorandum dated 17-07-2023 issued by the Ministry of Fisheries.
DGFT Notification 01/2015-20 dated 23-04-2019 · CBIC Instruction 05/2023-Cus dated 08-02-2023 · CBIC Instruction 29/2023-Cus dated 12-12-2023

A word of counsel

The most common error on this tariff line is arriving at a non-designated port on the basis that the product is a processed dairy item rather than a primary milk product — the 79-port restriction applies to all milk and milk products, including fermented and acidified derivatives under heading 0403. A consignment routed to an undesignated port is detained and cannot be redirected post-arrival without accruing demurrage and ground rent; the China-origin prohibition is absolute and no importer exemption or undertaking circumvents it.

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Frequently asked

Does HSN 0403 90 90 require BIS certification?

No, fermented and acidified milk products under this residual tariff line are not within 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 AQCS sanitary overlay and a 79-designated-port restriction for high-risk dairy products.

Are UHT whipping cream imports under this HSN subject to commercial sterility testing?

No. Per FSSAI Instruction 1828/Misc Matters/FSSAI/Imports-21 dated 01-06-2022 and CBIC Instruction 08/2022-Cus dated 03-06-2022, UHT whipping cream imports shall not be tested on the commercial sterility test.

What happens if the foreign manufacturer is not registered with FSSAI at the time of import?

The consignment will be refused out-of-charge clearance and is liable to detention at the designated port; unregistered facilities cannot lawfully supply milk and milk products to India per CBIC Instruction 30/2022-Cus and the FSSAI order dated 10-10-2022.

Last verified against gazette notifications: 2026-05-16. Source: FSSAI / AQCS / DGFT / CBIC / Indian Customs CUSDATA.