Other

Other dairy fats and oils derived from milk

FSSAI CLEARANCE · AQCS CLEARANCE

HSN 0405 90 90 (Other fats and oils derived from milk; dairy spreads) 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 Import Permit, veterinary health certificate, and laboratory report clearances apply concurrently, and consignments are permitted only through 79 designated food-import ports with effect from 1 March 2023. Imports of milk-based products from China are prohibited under DGFT Notification 01/2015-20 dated 23-04-2019 pending port-laboratory capacity upgradation for melamine testing.

What this is

HSN code

0405 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 products 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 mandatory high-risk-food regime. The FSSAI Import Licence (document code 911001) and specimen copy of label (document code 0110FS) must be uploaded in e-Sanchit before filing the bill of entry; an unregistered-facility import is not permissible.
CBIC Instruction 30/2022-Cus dated 14-11-2022 · FSSAI order dated 10-10-2022
2
Upload 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. Separately, obtain the AQCS Sanitary Import Permit (document code 911DF1) and quote its e-Sanchit IRN on the bill of entry to obtain the AQCS NOC for the CTIs listed in Annexure A of Circular 24/2022-Cus.
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 only 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 country of origin is not China — imports of milk and milk-based products from China remain prohibited for melamine-testing reasons under DGFT Notification 01/2015-20. Confirm compliance with CBIC Instruction 29/2023-Cus dated 12-12-2023.
CBIC Instruction 05/2023-Cus dated 08-02-2023 · DGFT Notification 01/2015-20 dated 23-04-2019 · CBIC Instruction 29/2023-Cus dated 12-12-2023

A word of counsel

The most common error on this tariff line is uploading the FSSAI Import Licence and treating AQCS clearance as optional for dairy-fat products. The veterinary health certificate (853AQ1), the laboratory report or COA (001AQ1), and the Sanitary Import Permit (911DF1) are each independently mandatory and mapped to separate Annexure A slots under Circular 24/2022-Cus; a missing IRN for the Sanitary Import Permit alone is sufficient grounds for customs out-of-charge refusal, exposing the consignment to port detention, demurrage, and ground rent. Separately, the China-origin prohibition has no time-limit or sunset clause in the regulatory record — importers sourcing from Chinese dairy processors must obtain advance DGFT guidance before contracting.

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Frequently asked

Does HSN 0405 90 90 require BIS certification?

No, other dairy fats and oils 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 concurrent Animal Quarantine and Certification Services clearances and the 79-designated-port restriction operative from 1 March 2023.

Are imports of dairy fats from China permitted under this tariff line?

No. DGFT Notification 01/2015-20 dated 23-04-2019 prohibits import of milk and milk-based products from China until port-laboratory capacity for melamine testing is certified as adequate; no exemption or sunset date appears in the current policy record.

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

Customs out-of-charge will be refused — per CBIC Instruction 09/2023-Cus, the proper officer must verify that document code 911DF1 is uploaded and its IRN quoted before granting OOC, and the consignment is liable to detention and demurrage until the deficiency is rectified.

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