Other
Fish liver oils and their fractions, other
HSN 1504 10 99 (Other fish liver oils and their fractions) is classified as Prohibited under the ITC (HS) import policy administered by the Food Safety and Standards Authority of India (FSSAI), with no import permitted except under an FSSAI Import Licence accompanied by a Health Certificate and specimen label. The Directorate General of Foreign Trade (DGFT) administers the Prohibited-import policy overlay under the ITC (HS) 2022, and the Central Board of Indirect Taxes and Customs (CBIC) enforces designated food-import entry-point compliance under General Note 4(D) of Schedule I.
- Import Licence from FSSAI
- Health Certificate from FSSAI
- Specimen copy of label from FSSAI
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. This tariff line is Prohibited under ITC (HS) policy; import is not permitted without a current FSSAI authorisation, and the licence must be uploaded in e-Sanchit prior to customs out-of-charge.ITC (HS) 2022 Prohibited-import policy · FSSAI Import Licence document code 911001
- 2Upload the Specimen Copy of Label (document code 0110FS) and the Health Certificate (document code 6360AQ) in e-Sanchit at the bill of entry. Labelling deficiencies permitted for rectification at customs bonded warehouses are limited to those under FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022 and CBIC Instruction 10/2022-Customs dated 28-06-2022.CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
- 3Route the consignment only through a designated food-import entry point compliant with General Note 4(D) of Schedule I of the ITC (HS) 2022. Confirm compliance with the rectifiable-labelling regime under CBIC Instruction 09/2023-Cus dated 07-03-2023, which modifies Instruction 10/2022-Cus and incorporates the FSSAI clarification order dated 18-11-2022.General Note 4(D) of Schedule I, ITC (HS) 2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI clarification order dated 18-11-2022
The critical trap on this tariff line is misreading the Prohibited classification: unlike Restricted lines, a Prohibited tariff line under the ITC (HS) carries no general licence carve-out for ordinary commercial importers — the FSSAI Import Licence is the sole legal gateway, and its absence at the bill-of-entry stage results in consignment detention, demurrage, and liability to confiscation. Labelling rectification at port is a limited dispensation under FSS (Import) Regulations, 2017 and applies only to the specific items enumerated in FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021; it does not cure a missing or expired FSSAI Import Licence.