Spreads containing cocoa
Cocoa spreads and chocolate-based food preparations
HSN 1806 90 30 (Spreads containing cocoa) 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 of milk-containing variants from China is prohibited under DGFT Notification 01/2015-20 dated 23-04-2019 pending laboratory upgradation at ports of entry. General Note 4(D) of Schedule I of the ITC (HS) 2022 restricts food imports to designated entry points, with a Bangladesh-origin port restriction introduced under DGFT Notification 7/2025-26 dated 17-05-2025.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- ITC (HS) port-compliance declaration from DGFT
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain the FSSAI Import Licence and upload it in e-Sanchit under document code 911001 before filing the bill of entry. The Specimen Copy of Label (document code 0110FS) must also be uploaded in e-Sanchit; a proper officer will verify both documents prior to out-of-charge where the consignment has not been routed through the PGA for NOC.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
- 2Verify that the consignment does not originate from China if it contains milk or milk solids as an ingredient. Import of milk-containing chocolates, chocolate products, and food preparations with milk solids from China is prohibited under DGFT Notification 01/2015-20 dated 23-04-2019; such consignments are liable to refusal of clearance.DGFT Notification 01/2015-20 dated 23-04-2019
- 3Ensure the consignment enters only through a designated food-import entry point per General Note 4(D) of Schedule I of ITC (HS) 2022. For Bangladesh-origin consignments, confirm applicability of the port restrictions introduced at Para 19 of the General Notes under DGFT Notification 7/2025-26 dated 17-05-2025, and verify whether the goods fall within the exempted categories listed in Paras 2 and 3 of that notification.General Note 4(D), ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
The most common error on this tariff line is inadequate pre-shipment label review. Labelling deficiencies — particularly missing per-serve percentage RDA contributions and the absence of a co-printed expiry date alongside the best-before date — may be rectified at the port by affixing a single non-detachable sticker on the principal display panel, but only where the corrected information is provided by the manufacturer itself and verified by the authorised officer; corrections by the importer acting alone do not satisfy the FSS (Labelling and Display) Regulations, 2020 and will result in consignment detention pending re-inspection.