Coated with chocolate or containing chocolate
Chocolate-coated or chocolate-containing bakers' wares
HSN 1905 90 51 (chocolate-coated or chocolate-containing bakers' wares) 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 and the FSS (Import) Regulations, 2017. The Directorate General of Foreign Trade (DGFT) Restricted-import policy applies as a concurrent overlay, and imports are limited to designated food-import entry points under General Note 4(D) of Schedule I of the ITC (HS) 2022. Notably, imports of chocolate and chocolate products containing milk or milk solids as an ingredient from China are prohibited pending laboratory-capacity upgrades for melamine testing.
- Import Licence from FSSAI
- Specimen copy of label from FSSAI
- Designated-port declaration to CBIC
Procedural directions for customs clearance are issued by: Directorate General of Foreign Trade, Central Board of Indirect Taxes and Customs.
- 1Obtain and upload the FSSAI Import Licence (document code 911001) and Specimen Copy of Label (document code 0110FS) in e-Sanchit before filing the bill of entry. The proper officer is required to verify both documents are uploaded prior to granting out-of-charge; consignments lacking either document will be detained.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 the origin of the consignment: imports of milk-containing chocolates and chocolate products from China are prohibited until port-laboratory capacity for melamine testing is suitably upgraded. A consignment of this description originating from China will be refused out-of-charge and is subject to re-export or confiscation.DGFT Notification 01/2015-20 dated 23-04-2019 · DGFT Notification 40/2024-25 dated 26-11-2024 Annexure I
- 3Route the consignment through a designated food-import entry point as mandated under General Note 4(D) of Schedule I of the ITC (HS) 2022. Where the consignment originates from or transits through Bangladesh, confirm applicability of port restrictions under Para 19 of the General Notes as introduced by DGFT Notification 7/2025-26 dated 17-05-2025.General Note 4(D) of Schedule I of ITC (HS) 2022 · DGFT Notification 7/2025-26 dated 17-05-2025
The prohibition on Chinese-origin chocolate products containing milk or milk solids is the most frequently misapplied restriction on this tariff line — importers incorrectly assume it applies only to standalone milk products rather than to compound bakery goods where milk is a component ingredient. A chocolate-coated biscuit or cake containing milk solids and sourced from China falls squarely within the prohibition under DGFT Notification 01/2015-20; the bill of entry will be refused out-of-charge and the consignment faces re-export or confiscation with attendant demurrage and ground-rent liability.