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HomeHSNChapter 15HSN 1504 10 10

Cod liver oil

Cod liver oil, fish liver oils and their fractions

FSSAI CLEARANCE

HSN 1504 10 10 (Cod liver oil) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and labelling compliance under the Food Safety and Standards Act, 2006, including the FSS (Import) Regulations, 2017 and FSS (Labelling and Display) Regulations, 2020. Import is permitted only through designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022, with Central Board of Indirect Taxes and Customs (CBIC) and Directorate General of Foreign Trade (DGFT) policy overlays applying at the bill-of-entry stage.

What this is
HSN code
1504 10 10
Chapter
15 · Animal or vegetable fats and oils; prepared edible fats; animal or vegetable waxes
Primary regulator
FSSAI · Food Safety and Standards Act, 2006
Customs documentation
  • Import Licence from FSSAI
  • Sanitary Import Permit from FSSAI
  • Health Certificate from exporter
Applicable Partner Government Agencies
FSSAIFSSAI·Food Safety and Standards Authority of India

Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.

Compliance steps
  1. 1
    Obtain an FSSAI Import Licence (document code 911001) before filing the bill of entry and upload it in e-Sanchit. Also upload the Sanitary Import Permit (document code 911DF1), the Health Certificate (document code 6360AQ), and a Specimen Copy of Label (document code 0110FS) prior to customs out-of-charge.
    CBIC Instruction 09/2023-Cus dated 07-03-2023 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI order dated 18-11-2022
  2. 2
    Route the consignment only through a designated food-import entry point as required under General Note 4(D) of Schedule I of the ITC (HS) 2022. Consignments arriving at a non-designated port are liable to detention and cannot be cleared out-of-charge pending re-routing.
    General Note 4(D) of Schedule I of the ITC (HS) 2022 · CBIC Instruction 05/2023-Cus dated 08-02-2023
  3. 3
    Ensure label compliance with the FSS (Labelling and Display) Regulations, 2020, including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside the best-before date. Rectifiable labelling deficiencies may be corrected at a customs-bonded warehouse before visual inspection by the authorised officer, by affixing a single non-detachable sticker without altering the original label.
    FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 · CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI clarification order dated 18-11-2022
A word of counsel

The most common error on this tariff line is uploading the FSSAI Import Licence alone and overlooking the Sanitary Import Permit (document code 911DF1) and Health Certificate (document code 6360AQ) as independent e-Sanchit obligations. Customs officers verify all four document codes — 0110FS, 6360AQ, 911001, and 911DF1 — before out-of-charge; a single missing upload triggers detention and demurrage regardless of the FSSAI licence being current. Label rectification at the bonded warehouse is available only for specified deficiencies and does not substitute for a missing PGA clearance.

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Frequently asked
Does HSN 1504 10 10 require BIS certification?
No, cod liver oil and fish liver 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 four mandatory e-Sanchit document uploads and a designated-port restriction under General Note 4(D) of the ITC (HS) 2022.
Which document codes must be uploaded in e-Sanchit for this tariff line?
Four documents are mandatory: Specimen Copy of Label (0110FS), Health Certificate (6360AQ), FSSAI Import Licence (911001), and Sanitary Import Permit (911DF1), all per CBIC Instruction 09/2023-Cus dated 07-03-2023 and CBIC Instruction 10/2022-Customs dated 28-06-2022.
Can labelling deficiencies be rectified after the consignment arrives at the port?
Yes, but only for the specific categories of labelling information permitted under the FSS (Labelling and Display) Regulations, 2020 and the FSSAI clarification order dated 18-11-2022 — rectification must occur at a customs-bonded warehouse before inspection, by affixing a single non-detachable sticker that does not alter the original label.
Last verified against gazette notifications: 2026-05-16. Source: FSSAI / DGFT / CBIC / Indian Customs CUSDATA.
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