Ghee

Ghee, clarified butter fat of bovine milk

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0405 90 20 (Ghee) 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, with ghee classified as a high-risk milk product. Animal Quarantine and Certification Services (AQCS) Sanitary Import Permit, veterinary health certificate, and laboratory report clearances apply concurrently, and consignments are restricted to 79 designated food-import ports effective 1 March 2023. Import of milk and milk-based products from China is prohibited pending laboratory-capacity upgrades for melamine testing under DGFT Notification 01/2015-20.

What this is

HSN code

0405 90 20

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 product regime)

Customs documentation

Import Licence from FSSAI
Sanitary Import Permit from AQCS
Veterinary 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 high-risk milk-product regime before placing the export order. Upload the FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) in e-Sanchit at the bill of entry stage; consignments from unregistered facilities will not be granted out-of-charge.
CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
2
Obtain the AQCS Sanitary Import Permit (document code 911DF1), upload the veterinary health certificate (document code 853AQ1), and upload the laboratory report or Certificate of Analysis (document code 001AQ1) in e-Sanchit. Quote the e-Sanchit IRN of the Sanitary Import Permit on the bill of entry to obtain the AQCS NOC for CTIs listed in Annexure A of CBIC Circular 24/2022-Cus.
CBIC Circular 24/2022-Cus dated 28-11-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023
3
Route the consignment exclusively through one of the 79 designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, and ensure the Health Certificate (document code 6360AQ) is uploaded before out-of-charge. Imports of milk and milk-based products originating from China are prohibited under DGFT Notification 01/2015-20 dated 23-04-2019 until notified otherwise.
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

A word of counsel

The most frequent error on this tariff line is treating the FSSAI Import Licence as the sole gateway clearance and overlooking the three independent AQCS document obligations — veterinary health certificate (853AQ1), laboratory report (001AQ1), and Sanitary Import Permit IRN (911DF1) — each of which must be separately uploaded in e-Sanchit. A consignment that clears FSSAI screening but lacks any one of the AQCS uploads will be detained at the designated port, accumulating demurrage and ground rent until the deficiency is rectified; recall that the rectifiable-labelling regime under CBIC Instruction 10/2022-Cus applies to label defects only and does not cure a missing PGA clearance.

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Frequently asked

Does HSN 0405 90 20 require BIS certification?

No, ghee is 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 concurrent Animal Quarantine and Certification Services clearances and a restriction to 79 designated food-import ports.

Are imports of ghee from China permitted under this tariff line?

No. Import of milk and milk-based products from China is prohibited under DGFT Notification 01/2015-20 dated 23 April 2019 until laboratory capacity at ports of entry has been suitably upgraded for melamine testing.

What happens if the AQCS Sanitary Import Permit IRN is not quoted on the bill of entry?

Without the e-Sanchit IRN for the Sanitary Import Permit (document code 911DF1) quoted on the bill of entry, the AQCS NOC cannot be generated and customs out-of-charge will be withheld, resulting in detention and accruing demurrage at the designated port.

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