Butter oil
Butter oil, anhydrous milk fat from dairy
HSN 0405 90 10 (Butter oil) 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 product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit and veterinary health certificate clearances apply concurrently, and consignments may enter only through 79 designated food-import ports effective 1 March 2023. Imports of milk and milk products from China are prohibited pending laboratory upgrades at ports of entry.
- 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 that the foreign manufacturing facility is registered with the Food Safety and Standards Authority of India under the mandatory high-risk-food registration scheme covering milk and milk products. 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 Sanitary Import Permit (document code 911DF1) on the bill of entry to obtain the AQCS NOC; the Health Certificate (document code 6360AQ) must also be uploaded 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
- 3Route the consignment only through one of the 79 designated food-import ports listed in the CBIC Instruction 05/2023-Cus Annexure, in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Note that imports of milk and milk products from China are prohibited under DGFT Notification 01/2015-20 dated 23-04-2019 until port-laboratory capacity for melamine testing has been suitably upgraded.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
The most common error on this tariff line is uploading the FSSAI Import Licence and assuming AQCS clearance will follow automatically. Butter oil falls within Annex A of CBIC Circular 24/2022-Cus under three separate AQCS document obligations — veterinary health certificate (853AQ1), laboratory report/COA (001AQ1), and Sanitary Import Permit IRN (911DF1) — each of which must be independently uploaded in e-Sanchit; a missing or mismatched IRN results in port detention and demurrage pending AQCS NOC issuance.