Lard
Lard, rendered pig fat for edible use
HSN 1501 10 00 (Lard) is Prohibited under the ITC (HS) import policy administered by the Directorate General of Foreign Trade (DGFT), making this tariff line one of the most restrictive food categories in Schedule I. Where an import is nonetheless attempted, Food Safety and Standards Authority of India (FSSAI) Import Licence and compliance with the designated food-import port regime under General Note 4(D) of Schedule I of the ITC (HS) 2022 are mandatory.
- Import Licence from FSSAI
- Health Certificate from exporting authority
- Specimen label copy from FSSAI
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Verify at the pre-import stage that the ITC (HS) Prohibited status under DGFT policy categorically bars commercial import of lard under this tariff line. Any bill of entry filed without a valid legal basis for an exemption will be detained and the consignment is liable to re-export or confiscation.ITC (HS) Import Policy — Prohibited classification, Chapter 15 · General Note 4(D) of Schedule I of ITC (HS) 2022
- 2Where the import is presented under a permissible exemption channel, ensure the FSSAI Import Licence (document code 911001), Specimen Copy of Label (document code 0110FS), and Health Certificate (document code 6360AQ) are uploaded in e-Sanchit before the bill of entry is filed. The Proper Officer must verify these documents before granting out-of-charge.CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022
- 3Route any permissible consignment exclusively through one of the designated food-import ports notified under General Note 4(D) of Schedule I of ITC (HS) 2022. Confirm that labelling complies with FSS (Labelling and Display) Regulations, 2020; rectifiable labelling deficiencies may be remedied at a Customs bonded warehouse before visual inspection by the authorised officer.General Note 4(D) of Schedule I of ITC (HS) 2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022
The decisive trap on this tariff line is treating FSSAI licensing as a pathway around the ITC (HS) Prohibited classification: an FSSAI Import Licence does not override a Prohibited import policy status, and the two controls operate on different legal planes. Filing a bill of entry in reliance on the FSSAI licence alone — without a specific DGFT exemption or government-to-government carve-out authorising the import — exposes the consignment to seizure and the importer to monetary penalty under the Foreign Trade (Development and Regulation) Act, 1992.