Preparations containing cocoa for making beverages

Cocoa-based beverage preparations, drinking chocolate mixes

FSSAI CLEARANCE

HSN 1806 90 40 (Preparations containing cocoa for making beverages) is subject to Food Safety and Standards Authority of India (FSSAI) Import Licence and label-compliance requirements under the Food Safety and Standards Act, 2006. The Directorate General of Foreign Trade (DGFT) ITC (HS) policy imposes a designated food-import entry-point restriction and a country-of-origin prohibition on milk-containing cocoa beverage preparations sourced from China. Central Board of Indirect Taxes and Customs (CBIC) customs overlay requirements govern e-Sanchit document verification at the bill of entry.

What this is

HSN code

1806 90 40

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
ITC (HS) 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 and upload it in e-Sanchit under document code 911001 before filing the bill of entry. Also upload a specimen copy of the product label under document code 0110FS; the proper officer will verify both documents before granting out-of-charge.
CBIC Instruction 10/2022-Customs dated 28-06-2022 · FSSAI Letter 1828/Misc Matters/FSSAI/Imports-2021 dated 17-06-2022
2
Route the consignment only through designated food-import entry points in compliance with General Note 4(D) of Schedule I of the ITC (HS) 2022. Where the consignment originates from or transits Bangladesh, verify applicability of the port restrictions introduced under para 19 of DGFT Notification 7/2025-26.
General Note 4(D) of ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
3
Confirm the country of manufacture: import of milk-containing chocolates, cocoa preparations, and food preparations with milk or milk solids as an ingredient from China is prohibited until laboratory testing capacity for melamine at ports of entry is officially upgraded. Do not file a bill of entry for China-origin consignments falling within this description.
DGFT Notification 01/2015-20 dated 23-04-2019

A word of counsel

The China-origin prohibition under DGFT Notification 01/2015-20 is triggered whenever milk or milk solids appear as any ingredient — not merely when the product is a standalone milk product. Importers frequently miss this because the headline product is cocoa-based, not dairy-based; a hot-chocolate mix or cocoa drink powder with skimmed milk powder in the ingredient list is caught by the prohibition, and a consignment filed in ignorance will face outright refusal and potential confiscation rather than a rectifiable deficiency.

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Frequently asked

Does HSN 1806 90 40 require BIS certification?

No, cocoa-based beverage preparations are not covered by any BIS Quality Control Order. Import is governed by the Food Safety and Standards Authority of India under the Food Safety and Standards Act, 2006, with DGFT ITC (HS) policy conditions including designated-port restrictions and the China-origin prohibition for milk-containing products.

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 both mandatory and must be uploaded before the proper officer grants out-of-charge, per CBIC Instruction 10/2022-Customs dated 28-06-2022.

Can labelling deficiencies be rectified at the port for cocoa beverage preparations?

Yes, certain labelling information — including per-serve percentage contribution to recommended dietary allowance and expiry date alongside best-before date — may be rectified at customs bonded warehouses by affixing a single non-detachable sticker, provided the information is supplied by the manufacturer and verified by the authorised officer, per CBIC Instruction 09/2023-Cus dated 07-03-2023 and the FSSAI clarification order dated 18-11-2022.

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