Cod liver oil
Cod liver oil, fish liver oils and their fractions
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.
- Import Licence from FSSAI
- Sanitary Import Permit from FSSAI
- Health Certificate from exporter
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain 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
- 2Route 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
- 3Ensure 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
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.