COCOA BUTTER, FAT AND OIL

Cocoa butter, fat and oil for food import

FSSAI CLEARANCE

HSN 1804 00 00 (Cocoa butter, fat and 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, with mandatory documents verified at the bill-of-entry stage. Consignments must enter through designated food-import ports per General Note 4(D) of Schedule I of the ITC (HS) 2022, administered by the Directorate General of Foreign Trade (DGFT), with Central Board of Indirect Taxes and Customs (CBIC) instruction overlays on rectifiable labelling.

What this is

HSN code

1804 00 00

Chapter

18 · Cocoa and cocoa preparations

Primary regulator

FSSAI · Food Safety and Standards Act, 2006

Customs documentation

Import Licence from FSSAI
Specimen copy of label from FSSAI
Food-import entry point declaration to CBIC

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
Obtain a current FSSAI Import Licence (document code 911001) and upload it in e-Sanchit before filing the bill of entry. Also upload the Specimen Copy of Label (document code 0110FS); the proper officer will verify both documents are present in e-Sanchit before granting out-of-charge.
FSSAI Import Licence document code 911001 · Specimen Copy of Label document code 0110FS · CCR PGA facilitated bills requirement
2
Route the consignment through a designated food-import entry point in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Where the consignment originates from or transits Bangladesh, confirm applicability of DGFT Notification 7/2025-26 dated 17-05-2025 on port restrictions and exemptions under Paragraphs 1, 2 and 3 of the introduced General Note on Bangladesh imports.
General Note 4(D) of Schedule I of the ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
3
Ensure labelling meets FSS (Labelling and Display) Regulations, 2020. Rectifiable labelling deficiencies — including per-serve percentage contribution to recommended dietary allowance and date of expiry alongside best-before date — may be corrected at the customs bonded warehouse by affixing a single non-detachable sticker, provided the correction is made by the manufacturer and verified by the authorised officer before visual inspection.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · CBIC Instruction 09/2023-Cus dated 07-03-2023 · FSSAI order dated 18-11-2022 under F.No.Import/tfm/Apex/2022-FSSAI

A word of counsel

The most common error on this tariff line is treating labelling deficiencies as automatically rectifiable and allowing the consignment to proceed without pre-clearance scrutiny. The rectifiable-labelling dispensation under CBIC Instruction 09/2023-Cus applies only to specified categories of information and only where correction is carried out at the customs bonded warehouse before visual inspection — not after out-of-charge. A missing FSSAI Import Licence is not a rectifiable deficiency; its absence at the bill-of-entry stage will result in consignment detention.

Need a regulatory steer on this product?

Speak to a regulatory counsel about your specific HSN, IS, and supplier situation.

Speak to an Expert

Frequently asked

Does HSN 1804 00 00 require BIS certification?

No, cocoa butter, fat and oil falls outside the BIS Quality Control Order regime; no BIS QCO covers this product family. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with FSSAI Import Licence and labelling compliance as the operative requirements.

Which document codes must be uploaded in e-Sanchit for this tariff line?

The FSSAI Import Licence (document code 911001) and the Specimen Copy of Label (document code 0110FS) are mandatory uploads in e-Sanchit before out-of-charge is granted, as required by the CCR for PGA-facilitated bills.

Does the Bangladesh import restriction under DGFT Notification 7/2025-26 apply to cocoa butter?

It may apply where the consignment originates from or is routed through Bangladesh; Paragraphs 2 and 3 of the General Note introduced by DGFT Notification 7/2025-26 dated 17-05-2025 set out the exempted goods and port conditions that must be verified before filing the bill of entry.

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