Butter
Butter, dairy fat from milk
HSN 0405 10 00 (Butter) 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 dairy product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit clearance and veterinary health certificate 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
- Veterinary 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 dairy regime before shipment. Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry.CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
- 2Upload the Veterinary Health Certificate issued by the exporting country (document code 853AQ1) and the Laboratory Report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Quote the e-Sanchit IRN of the AQCS-issued Sanitary Import Permit (document code 911DF1) and the Health Certificate (document code 6360AQ) on the bill of entry to obtain the AQCS NOC.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 listed in the CBIC Instruction 05/2023-Cus Annexure. Note that import of milk and milk-based products from China is prohibited pending laboratory upgradation for melamine testing at ports of entry.CBIC Instruction 05/2023-Cus dated 08-02-2023 · DGFT Notification 01/2015-20 dated 23-04-2019 · General Note 4(D) of Schedule I of ITC (HS) 2022
The most common error on this tariff line is treating the FSSAI Import Licence as the sole clearance and overlooking the independent AQCS documentation chain — the Veterinary Health Certificate (853AQ1), the Laboratory Report/COA (001AQ1), and the Sanitary Import Permit (911DF1) each carry separate e-Sanchit upload obligations and separate IRN-quoting requirements at the bill of entry. A consignment with a current FSSAI licence but an incomplete AQCS document set is detained at the designated port; the rectifiable-labelling concession under FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 applies only to labelling defects, not to missing PGA clearances.